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ibrahim Ismail Vs. Superintendent of Customs

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(1), (34), 11, 11N, 77, 79, 80, 100, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126 and 127

Reported in : 1993(41)ECC155; 1993(65)ELT174(Mad)

is a petition for issue of a Writ of Declaration that the proviso to Section 124 of the Customs Act, 1962, providing for giving of notice referred to in clause (a) and representation referred to in clause (b) of … for issue of show cause notice before confiscation of goods. Learned Counsel referred to Sections 2(1), 2(34), 11, 11N, 77, 79, 80, 100, 110, 111, 112, 122, 124 and 125 of the Act in support of his