Customs Confiscation Order Quashed for Failure to Issue Mandatory Section 124 SCN

Hiseins Exim Vs Additional Commissioner of Customs (Madras High Court) The Madras High Court examined whether issuance of a show cause notice under Section 124 of the Customs Act, 1962 is mandatory before confiscation of goods, even when the importer had allegedly waived such notice and personal hearing. The petitioner challenged an order dated 17.10.2024 by which the imported goods were confiscated and fine was imposed under Section 125 of the Act without issuance of a show cause notice or grant of personal hearing. The petitioner argued that show cause notices under Sections 28 and 124 serve...