https://www.taxtmi.com/caselaws?id=96218 Service of a show-cause notice on a company through its director was treated as valid service on the company where the notice required the company to answer confiscation and penalty allegations. Section 114 penalty was also held to extend to a customs house agent whose preparation and filing of export documents, together with active connivance in overvaluation and fraudulent drawback claims, amounted to abetment of acts rendering the goods liable to confiscation under Section 113. The Tribunal further noted that questions framed on contumacious conduct or deliberate violation did not arise independently from its decision, so no reference to the High Court was warranted on those grounds. en-us Thu, 31 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96218 Service of a show-cause notice on a company through its director was treated as valid service on the company where the notice required the company to answer confiscation and penalty allegations. Section 114 penalty was also held to extend to a customs house agent whose preparation and filing of export documents, together with active connivance in overvaluation and fraudulent drawback claims, amounted to abetment of acts rendering the goods liable to confiscation under Section 113. The Tribunal further noted that questions framed on contumacious conduct or deliberate violation did not arise independently from its decision, so no reference to the High Court was warranted on those grounds. Case-Laws Customs Thu, 31 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96218