https://www.taxtmi.com/caselaws?id=73483 Penalty proceedings under the Customs Act were held void where no show cause notice was shown to have been served and no personal hearing was afforded, breaching the mandatory requirements of Section 124 and the principles of natural justice. The adjudication was also unsupported by the necessary allegation under Section 112(b), indicating non-application of mind. As the order had been passed ex parte without first identifying the passenger or ascertaining the address, the penalty order was set aside and the matter remanded for fresh adjudication in accordance with law. en-us Fri, 18 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 13:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73483 Penalty proceedings under the Customs Act were held void where no show cause notice was shown to have been served and no personal hearing was afforded, breaching the mandatory requirements of Section 124 and the principles of natural justice. The adjudication was also unsupported by the necessary allegation under Section 112(b), indicating non-application of mind. As the order had been passed ex parte without first identifying the passenger or ascertaining the address, the penalty order was set aside and the matter remanded for fresh adjudication in accordance with law. Case-Laws Customs Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73483