https://www.taxtmi.com/article/detailed?id=15050 Pre-printed waiver forms dispensing with a show-cause notice (SCN) for immediate adjudication in customs gold seizures violate the statutory command that no confiscation or penalty order be made unless the person is informed of grounds, allowed reasonable time for written representation, and afforded a hearing. The proviso permitting oral notice is limited to cases where the person requests it and does not authorize blanket waivers. Adjudication based on passenger-signed waiver formats, often obtained under stress, lacks the jurisdictional foundation required for valid confiscation orders. en-us Fri, 05 Sep 2025 08:11:23 +0530 Fri, 05 Sep 2025 08:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15050 Pre-printed waiver forms dispensing with a show-cause notice (SCN) for immediate adjudication in customs gold seizures violate the statutory command that no confiscation or penalty order be made unless the person is informed of grounds, allowed reasonable time for written representation, and afforded a hearing. The proviso permitting oral notice is limited to cases where the person requests it and does not authorize blanket waivers. Adjudication based on passenger-signed waiver formats, often obtained under stress, lacks the jurisdictional foundation required for valid confiscation orders. Articles Customs - Import - Export - SEZ Fri, 05 Sep 2025 08:11:23 +0530 https://www.taxtmi.com/article/detailed?id=15050