https://www.taxtmi.com/caselaws?id=440620 The text addresses non-compliance with the principle of natural justice in customs confiscation proceedings, emphasizing that confiscatory orders are drastic and mandate prior issuance of a show-cause notice and a reasonable opportunity to make written representations; failure to do so invalidates such orders. It cites authorities holding that issuance of a show-cause notice in prescribed form is mandatory and that confiscation affects occupational rights, supporting quashing of impugned confiscation and penalty orders for procedural infirmity. The operative legal point is the mandatory statutory and procedural requirement of notice and opportunity before confiscation or penalty. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440620 The text addresses non-compliance with the principle of natural justice in customs confiscation proceedings, emphasizing that confiscatory orders are drastic and mandate prior issuance of a show-cause notice and a reasonable opportunity to make written representations; failure to do so invalidates such orders. It cites authorities holding that issuance of a show-cause notice in prescribed form is mandatory and that confiscation affects occupational rights, supporting quashing of impugned confiscation and penalty orders for procedural infirmity. The operative legal point is the mandatory statutory and procedural requirement of notice and opportunity before confiscation or penalty. Case-Laws Customs Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440620