https://www.taxtmi.com/caselaws?id=106821 The court quashed the adjudication proceeding and the orders of penalty and confiscation, emphasizing the mandatory requirement of issuing a show cause notice under Section 124 of the Customs Act. The Customs Authorities were directed to start proceedings afresh in accordance with the law. The petition succeeded, and the rule was made absolute, with no order as to costs. en-us Mon, 10 Jan 1972 00:00:00 +0530 Thu, 15 Mar 2012 17:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106821 The court quashed the adjudication proceeding and the orders of penalty and confiscation, emphasizing the mandatory requirement of issuing a show cause notice under Section 124 of the Customs Act. The Customs Authorities were directed to start proceedings afresh in accordance with the law. The petition succeeded, and the rule was made absolute, with no order as to costs. Case-Laws Customs Mon, 10 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106821