https://www.taxtmi.com/caselaws?id=80560 Service of a customs show cause notice is valid where personal tender is attempted and, on refusal or inability to deliver, the notice is affixed at the premises in the presence of witnesses and also on the notice board, as permitted by Section 153 of the Customs Act, 1962, absent material showing mala fides or manipulation. The appellate merits were not properly examined because the order rested on an incomplete and vague appreciation of the basis for confiscation, including the relevant statutory provisions, and therefore required fresh consideration. A speaking order on remand was necessary for reconsideration of confiscation and penalty. en-us Wed, 20 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80560 Service of a customs show cause notice is valid where personal tender is attempted and, on refusal or inability to deliver, the notice is affixed at the premises in the presence of witnesses and also on the notice board, as permitted by Section 153 of the Customs Act, 1962, absent material showing mala fides or manipulation. The appellate merits were not properly examined because the order rested on an incomplete and vague appreciation of the basis for confiscation, including the relevant statutory provisions, and therefore required fresh consideration. A speaking order on remand was necessary for reconsideration of confiscation and penalty. Case-Laws Customs Wed, 20 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80560