[Confiscation] No Provision For Waiver Of Show Cause Notice U/S 124 Of Customs Act: Delhi High Court

The Delhi High Court recently came to the rescue of an OCI cardholder whose luxury watch was confiscated by the Customs Department when she landed at IGI Airport, without issuance of any show cause notice under Section 124 of the Customs Act, 1962. Section 124 stipulates that no order confiscating any goods shall be made unless the owner of the goods is given a notice informing...