https://www.taxtmi.com/caselaws?id=326294 The court held that the waiver of the right to a Show Cause Notice (SCN) under Section 124(a) of the Customs Act was valid if made voluntarily. Despite the waiver, the Customs Department must pass an adjudication order within a reasonable period. Failure to do so within the specified time frame resulted in the unconditional release of the seized goods to the petitioner. The court allowed the petition and directed the release of the goods while permitting the Customs Department to proceed with adjudication under Section 124 without a specified time limit. en-us Wed, 06 Apr 2016 00:00:00 +0530 Sat, 05 Nov 2016 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326294 The court held that the waiver of the right to a Show Cause Notice (SCN) under Section 124(a) of the Customs Act was valid if made voluntarily. Despite the waiver, the Customs Department must pass an adjudication order within a reasonable period. Failure to do so within the specified time frame resulted in the unconditional release of the seized goods to the petitioner. The court allowed the petition and directed the release of the goods while permitting the Customs Department to proceed with adjudication under Section 124 without a specified time limit. Case-Laws Customs Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326294