M/S Rajmal Lakhichand & Anr vs Commr.Cen.Exc.& Customs Aurangabad

The Supreme Court ruled that the Bombay High Court correctly held that the Customs, Excise and Gold (Control) Appellate Tribunal erred in invoking Section 120(2) of the Customs Act, 1962 for confiscating seized silver without a show cause notice and opportunity to be heard. The Court upheld the High Court's decision to limit the scope of reference to 194.250 kgs of silver, rejecting the expansion to 1713.807 kgs. The judgment emphasized the necessity of due process in confiscation proceedings under the Customs Act.