https://www.taxtmi.com/caselaws?id=85887 The Tribunal held that the show cause notice was not validly served under Section 153 of the Customs Act as the appellant's absence during delivery did not constitute refusal. The lack of evidence of a personal hearing notice being issued under Section 124 of the Customs Act also violated principles of natural justice. Consequently, the penalty imposed on the appellant was deemed improper, and the adjudicating authority was directed to re-serve the show cause notice and provide an opportunity for the appellant to respond and have a personal hearing in compliance with legal requirements. en-us Tue, 28 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85887 The Tribunal held that the show cause notice was not validly served under Section 153 of the Customs Act as the appellant's absence during delivery did not constitute refusal. The lack of evidence of a personal hearing notice being issued under Section 124 of the Customs Act also violated principles of natural justice. Consequently, the penalty imposed on the appellant was deemed improper, and the adjudicating authority was directed to re-serve the show cause notice and provide an opportunity for the appellant to respond and have a personal hearing in compliance with legal requirements. Case-Laws Customs Tue, 28 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85887