https://www.taxtmi.com/caselaws?id=97357 The Tribunal found that the confiscation of the van was in violation of Section 124 of the Customs Act as the owner was not served with a notice of confiscation. Emphasizing the necessity of providing notice to the rightful owner before confiscation, the Tribunal set aside the confiscation order and directed a fresh adjudication with proper notice to the owner. The decision prioritized procedural fairness and statutory compliance, highlighting the importance of due process and notification to owners in confiscation proceedings under the Customs Act, 1962. en-us Mon, 24 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97357 The Tribunal found that the confiscation of the van was in violation of Section 124 of the Customs Act as the owner was not served with a notice of confiscation. Emphasizing the necessity of providing notice to the rightful owner before confiscation, the Tribunal set aside the confiscation order and directed a fresh adjudication with proper notice to the owner. The decision prioritized procedural fairness and statutory compliance, highlighting the importance of due process and notification to owners in confiscation proceedings under the Customs Act, 1962. Case-Laws Customs Mon, 24 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97357