https://www.taxtmi.com/caselaws?id=798189 Section 124 of the Customs Act permits an oral show-cause notice and oral representation where requested by the person concerned. Absence of a separate written notice within the period under Section 110(2) does not by itself require unconditional release of detained gold bars. Statutory compliance depends on whether an oral notice was actually given, whether the grounds of concealment and non-declaration were communicated, and whether any waiver of notice and hearing was voluntary. These evidentiary questions, including contemporaneous statements and CCTV material, require determination by the competent adjudicating authority after a personal hearing. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798189 Section 124 of the Customs Act permits an oral show-cause notice and oral representation where requested by the person concerned. Absence of a separate written notice within the period under Section 110(2) does not by itself require unconditional release of detained gold bars. Statutory compliance depends on whether an oral notice was actually given, whether the grounds of concealment and non-declaration were communicated, and whether any waiver of notice and hearing was voluntary. These evidentiary questions, including contemporaneous statements and CCTV material, require determination by the competent adjudicating authority after a personal hearing. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798189