https://www.taxtmi.com/caselaws?id=42296 The court held that the confiscation and penalty proceedings under the Customs Act, 1962 were invalid due to the failure to issue a show cause notice within the stipulated time frame and the Collector's extension without affording the affected person an opportunity. The court emphasized that confiscation cannot occur without proper seizure and that any deviation from the procedural requirements of the Act vitiates the proceedings. The court also found the ex parte extension of time without sufficient cause to be invalid, leading to the quashing of the confiscation and penalty orders and directing the return of the seized articles. en-us Wed, 01 Dec 1976 00:00:00 +0530 Thu, 10 Jun 2010 13:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42296 The court held that the confiscation and penalty proceedings under the Customs Act, 1962 were invalid due to the failure to issue a show cause notice within the stipulated time frame and the Collector's extension without affording the affected person an opportunity. The court emphasized that confiscation cannot occur without proper seizure and that any deviation from the procedural requirements of the Act vitiates the proceedings. The court also found the ex parte extension of time without sufficient cause to be invalid, leading to the quashing of the confiscation and penalty orders and directing the return of the seized articles. Case-Laws Customs Wed, 01 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42296