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2013 (5) TMI 831 - HC - CustomsIssuance of SCN - the petitioners had waived the right of reply and issuance of show cause notice, however, petitioners stated that they were compelled to do so by the authority - Held that:- It is the mandate of law that before imposing any penalty and confiscation of goods, show cause notice with adequate opportunity of hearing must be given. Provisions of law cannot be said to have been waived by the petitioners - petitions are disposed of providing that the petitioners would be entitled to furnish reply to the impugned orders treating the same to be show cause notice.
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