https://www.taxtmi.com/caselaws?id=42623 Confiscation under the Customs Act is valid only if the mandatory safeguards in Section 124 are strictly followed: the owner must receive written notice of the proposed confiscation, an opportunity to make a representation, and a reasonable hearing. Where these requirements are not complied with, the confiscation cannot be sustained. The non-service of the confiscation order also independently vitiates the action because it defeats the statutory right of appeal. Alleged awareness of the auction or delay in approaching the court does not cure the defect. The confiscation order was therefore invalid and liable to be set aside. en-us Tue, 29 Aug 1989 00:00:00 +0530 Fri, 11 Dec 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42623 Confiscation under the Customs Act is valid only if the mandatory safeguards in Section 124 are strictly followed: the owner must receive written notice of the proposed confiscation, an opportunity to make a representation, and a reasonable hearing. Where these requirements are not complied with, the confiscation cannot be sustained. The non-service of the confiscation order also independently vitiates the action because it defeats the statutory right of appeal. Alleged awareness of the auction or delay in approaching the court does not cure the defect. The confiscation order was therefore invalid and liable to be set aside. Case-Laws Customs Tue, 29 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42623