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Bombay High Court Quashes Confiscation of Lithium Ion Cells for Want of Show Cause Notice; Section 124 Customs Act, 1962 Mandates Prior Hearing. Non-Compliance with Natural Justice Renders Confiscation Order Void, Liberty Granted to Seek Release of Detained Goods.

Background: The petitioner, a subsidiary of Bajaj Auto Ltd., is engaged in the manufacture and sale of electric scooters and imported consignments of ...