https://www.taxtmi.com/caselaws?id=787460 Issuance of a written show cause notice and provision of a reasonable opportunity for personal hearing are mandatory under the Customs statutory scheme before goods may be confiscated; this protection, rooted in natural justice, cannot be ousted by pre-printed or uninformed waivers. Waivers effective in recovery-of-duty contexts do not automatically apply to confiscation because the statutory consequences differ, and a valid waiver requires a voluntary, informed and conscious decision. A confiscation order passed without complying with the notice and personal-hearing requirement is vulnerable to being set aside as legally defective. en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787460 Issuance of a written show cause notice and provision of a reasonable opportunity for personal hearing are mandatory under the Customs statutory scheme before goods may be confiscated; this protection, rooted in natural justice, cannot be ousted by pre-printed or uninformed waivers. Waivers effective in recovery-of-duty contexts do not automatically apply to confiscation because the statutory consequences differ, and a valid waiver requires a voluntary, informed and conscious decision. A confiscation order passed without complying with the notice and personal-hearing requirement is vulnerable to being set aside as legally defective. Case-Laws Customs Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787460