https://www.taxtmi.com/caselaws?id=469003 Section 124 of the Customs Act requires written notice of confiscation grounds, an opportunity to respond, and a reasonable hearing; a printed waiver form cannot replace a conscious and valid request for those safeguards. Section 110(2) makes timely issuance of notice within the prescribed period mandatory, subject only to a lawful extension by recorded reasons and prior intimation; absent compliance, continued detention of seized goods is not lawful and release follows. The commentary also notes that departmental forms cannot dilute natural justice in customs confiscation proceedings, and that non-compliance with the notice timeline undermines continued retention of seized gold bars. en-us Wed, 12 Nov 2025 00:00:00 +0530 Thu, 28 May 2026 18:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469003 Section 124 of the Customs Act requires written notice of confiscation grounds, an opportunity to respond, and a reasonable hearing; a printed waiver form cannot replace a conscious and valid request for those safeguards. Section 110(2) makes timely issuance of notice within the prescribed period mandatory, subject only to a lawful extension by recorded reasons and prior intimation; absent compliance, continued detention of seized goods is not lawful and release follows. The commentary also notes that departmental forms cannot dilute natural justice in customs confiscation proceedings, and that non-compliance with the notice timeline undermines continued retention of seized gold bars. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469003