M/S RAJMAL LAKHICHAND 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 or opportunity to be heard. The Court affirmed 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 emphasizes the necessity of due process in confiscation proceedings under the Customs Act.