UNION OF INDIA Vs. BIKASH SONI

JUDGEMENT

(1.) The point involved in this appeal centres around Sec. 124(a) read with Sec. 110(1) and (2) of the Customs Act, 1962. Sec. 124 states that before passing any order for confiscation of any goods or imposition of any penalty, a notice in writing by the customs authority informing the person of the grounds on which action is contemplated is to be "given". Sec. 110(1) gives the proper officer of customs power to seize goods which he thinks are liable to confiscation.