https://www.taxtmi.com/caselaws?id=73535 Dispatch of a registered show cause notice to the recorded address gave rise to a rebuttable presumption of service, and that presumption was not displaced on the facts because the appellant produced no satisfactory material showing an incorrect address or non-receipt. The Tribunal also sustained customs penalty liability under Section 112 of the Customs Act, 1962, relying on detailed inculpatory statements, recovered documents, and surrounding circumstances indicating concealment of foreign-origin goods; belated retractions were rejected for want of sufficient weight. Penalties were then reduced individually to reflect the differing roles of the appellants, including the principal, assisting, and minor participants, together with detention and personal circumstances. en-us Tue, 03 Nov 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73535 Dispatch of a registered show cause notice to the recorded address gave rise to a rebuttable presumption of service, and that presumption was not displaced on the facts because the appellant produced no satisfactory material showing an incorrect address or non-receipt. The Tribunal also sustained customs penalty liability under Section 112 of the Customs Act, 1962, relying on detailed inculpatory statements, recovered documents, and surrounding circumstances indicating concealment of foreign-origin goods; belated retractions were rejected for want of sufficient weight. Penalties were then reduced individually to reflect the differing roles of the appellants, including the principal, assisting, and minor participants, together with detention and personal circumstances. Case-Laws Central Excise Tue, 03 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73535