Judicial Corner : Customs
Seized gold can’t be disposed of without issuing SCN to person from whom it was seized:-
Without issuing show-cause notice or adjudication proceedings, Authorities could not proceed to dispose of seized gold that was not perishable, merely on basis of petitioner’s statement recorded under S. 110 of Customs Act, 1962
(In high Court of Kerala at Ernakulam in Thomas Joseph Vs Union of India)