https://www.taxtmi.com/article/detailed?id=15581 Section 128 requires three procedural safeguards before confiscation or penalty: a written notice of grounds (with specified officer approval), an opportunity to submit a written representation within a reasonable time, and a reasonable opportunity for personal hearing; oral notices are permitted only at the person's request. Routine use of pre printed waivers to dispense with these safeguards is inconsistent with natural justice, and cannot substitute for a conscious signed waiver plus an opportunity of hearing. en-us Wed, 10 Dec 2025 08:43:39 +0530 Wed, 10 Dec 2025 08:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15581 Section 128 requires three procedural safeguards before confiscation or penalty: a written notice of grounds (with specified officer approval), an opportunity to submit a written representation within a reasonable time, and a reasonable opportunity for personal hearing; oral notices are permitted only at the person's request. Routine use of pre printed waivers to dispense with these safeguards is inconsistent with natural justice, and cannot substitute for a conscious signed waiver plus an opportunity of hearing. Articles Customs - Import - Export - SEZ Wed, 10 Dec 2025 08:43:39 +0530 https://www.taxtmi.com/article/detailed?id=15581