https://www.taxtmi.com/caselaws?id=798404 Mandatory safeguards under Sections 110(2) and 124 of the Customs Act require more than a mechanical pre-printed waiver; such a waiver alone does not meet the notice requirement. Signed contemporaneous statements and a subsequent written acknowledgement may, however, record non-declaration through the Green Channel, receipt of an oral show cause notice, and a request for merits adjudication. Where allegations of coercion, fabricated records, or Red Channel declaration conflict with those records, they require evidentiary assessment and cannot be resolved in Article 226 proceedings. Release of detained gold through mandamus is therefore unavailable absent an undisputed statutory violation, while confiscation and penalty remain for competent adjudication. en-us Wed, 02 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798404 Mandatory safeguards under Sections 110(2) and 124 of the Customs Act require more than a mechanical pre-printed waiver; such a waiver alone does not meet the notice requirement. Signed contemporaneous statements and a subsequent written acknowledgement may, however, record non-declaration through the Green Channel, receipt of an oral show cause notice, and a request for merits adjudication. Where allegations of coercion, fabricated records, or Red Channel declaration conflict with those records, they require evidentiary assessment and cannot be resolved in Article 226 proceedings. Release of detained gold through mandamus is therefore unavailable absent an undisputed statutory violation, while confiscation and penalty remain for competent adjudication. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798404