https://www.taxtmi.com/caselaws?id=189495 A vested right to return seized goods arises when the prescribed notice period expires without valid extension, and any order extending time after expiry must comply with natural justice and cannot be made ex parte. The note also stresses that a show-cause notice in confiscation and penalty proceedings must state clear, specific and unambiguous allegations so the affected person can meet the case against them. It further explains that penalty liability requires averments of the necessary conduct, knowledge or omission; a notice that omits those ingredients is defective and cannot sustain penal action. en-us Fri, 12 May 1967 00:00:00 +0530 Wed, 11 Jan 2017 12:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189495 A vested right to return seized goods arises when the prescribed notice period expires without valid extension, and any order extending time after expiry must comply with natural justice and cannot be made ex parte. The note also stresses that a show-cause notice in confiscation and penalty proceedings must state clear, specific and unambiguous allegations so the affected person can meet the case against them. It further explains that penalty liability requires averments of the necessary conduct, knowledge or omission; a notice that omits those ingredients is defective and cannot sustain penal action. Case-Laws Customs Fri, 12 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189495