https://www.taxtmi.com/article/detailed?id=13719 Section 124 of the Customs Act mandates written notice of grounds, opportunity for written representation and a hearing before confiscation or penalty; a proviso allows oral notice or representation if requested. Waivers of these protections must be conscious and informed; preprinted departmental forms purporting to waive written show cause notices and personal hearings do not meet the statutory or natural justice standard. Recent decisions held that orders passed without valid notice or hearing are liable to be set aside and directed release of detained goods, emphasizing that routine printed waivers cannot substitute for explicit, informed consent. en-us Wed, 05 Mar 2025 07:52:46 +0530 Wed, 05 Mar 2025 07:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13719 Section 124 of the Customs Act mandates written notice of grounds, opportunity for written representation and a hearing before confiscation or penalty; a proviso allows oral notice or representation if requested. Waivers of these protections must be conscious and informed; preprinted departmental forms purporting to waive written show cause notices and personal hearings do not meet the statutory or natural justice standard. Recent decisions held that orders passed without valid notice or hearing are liable to be set aside and directed release of detained goods, emphasizing that routine printed waivers cannot substitute for explicit, informed consent. Articles Customs - Import - Export - SEZ Wed, 05 Mar 2025 07:52:46 +0530 https://www.taxtmi.com/article/detailed?id=13719