https://www.taxtmi.com/caselaws?id=792696 Customs confiscation proceedings must comply with Section 124, and an alleged waiver of show cause notice and personal hearing was treated as invalid. The Delhi High Court also noted that non-issuance of notice within the statutory period required release of the seized goods, subject to payment of applicable customs duty and warehousing charges, with no penalty or redemption fine. The Supreme Court recorded delay condonation and dismissed the Special Leave Petitions, finding no ground to interfere with the High Court order. en-us Tue, 26 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792696 Customs confiscation proceedings must comply with Section 124, and an alleged waiver of show cause notice and personal hearing was treated as invalid. The Delhi High Court also noted that non-issuance of notice within the statutory period required release of the seized goods, subject to payment of applicable customs duty and warehousing charges, with no penalty or redemption fine. The Supreme Court recorded delay condonation and dismissed the Special Leave Petitions, finding no ground to interfere with the High Court order. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792696