https://www.taxtmi.com/caselaws?id=787506 Absence of a show cause notice prior to a confiscation order under the Customs Act invalidates the order as a procedural infirmity and breach of principles of natural justice; a contested waiver letter did not cure this defect and recent High Court authority treats issuance of a show cause notice as mandatory, leading to quashing of the confiscation order. Disputed factual questions on seizure legality under seizure provisions and whether detention arose from non-declaration or non-payment of duty require fresh consideration. The matter is remitted for reconsideration with directions for the petitioner to file a reply in two weeks, three personal hearings and a final speaking order within twelve weeks; seized goods to be preserved pending final orders. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787506 Absence of a show cause notice prior to a confiscation order under the Customs Act invalidates the order as a procedural infirmity and breach of principles of natural justice; a contested waiver letter did not cure this defect and recent High Court authority treats issuance of a show cause notice as mandatory, leading to quashing of the confiscation order. Disputed factual questions on seizure legality under seizure provisions and whether detention arose from non-declaration or non-payment of duty require fresh consideration. The matter is remitted for reconsideration with directions for the petitioner to file a reply in two weeks, three personal hearings and a final speaking order within twelve weeks; seized goods to be preserved pending final orders. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787506