https://www.taxtmi.com/caselaws?id=43531 Customs confiscation proceedings could not be sustained where the statutory notice was served only on the company accountant and not on the vehicle owner or a duly authorised agent. The notice-and-hearing requirements under the Customs Act are a mandatory precondition to confiscation, and service on a person without shown authority does not satisfy that safeguard. As proper notice to the owner was absent, the confiscation process could not validly continue against the petitioner company. The vehicle was therefore directed to be returned, with liberty reserved to the authorities to proceed in accordance with law. en-us Thu, 16 Jul 1992 00:00:00 +0530 Fri, 18 Jun 2010 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43531 Customs confiscation proceedings could not be sustained where the statutory notice was served only on the company accountant and not on the vehicle owner or a duly authorised agent. The notice-and-hearing requirements under the Customs Act are a mandatory precondition to confiscation, and service on a person without shown authority does not satisfy that safeguard. As proper notice to the owner was absent, the confiscation process could not validly continue against the petitioner company. The vehicle was therefore directed to be returned, with liberty reserved to the authorities to proceed in accordance with law. Case-Laws Customs Thu, 16 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43531