Delhi HC: Confiscation Requires Show-Cause Notice under Section 124 of Customs Act

The Delhi High Court ruled that confiscation under the Customs Act cannot occur without issuing a show-cause notice as required by Section 124. The court emphasized that due process must be followed, and the absence of a show-cause notice renders the confiscation invalid. This ruling reinforces the importance of procedural fairness and legal compliance in customs enforcement actions. It also ensures that individuals have the opportunity to present their case before any punitive measures are taken.