https://www.taxtmi.com/caselaws?id=43496 The court upheld the constitutional validity of the proviso to Section 124 of the Customs Act, 1962, dismissing the writ petition. The petitioner's arguments regarding alleged violations of Articles 14, 21, and 300A of the Constitution of India were rejected. The court emphasized that the proviso ensures procedural fairness and does not allow for arbitrary application. The petitioner was advised to appeal against the impugned order of confiscation and penalty within twelve weeks. en-us Mon, 14 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 13:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43496 The court upheld the constitutional validity of the proviso to Section 124 of the Customs Act, 1962, dismissing the writ petition. The petitioner's arguments regarding alleged violations of Articles 14, 21, and 300A of the Constitution of India were rejected. The court emphasized that the proviso ensures procedural fairness and does not allow for arbitrary application. The petitioner was advised to appeal against the impugned order of confiscation and penalty within twelve weeks. Case-Laws Customs Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43496