https://www.taxtmi.com/caselaws?id=108315 Waiver of a written show cause notice does not dispense with the duty to disclose the proposed action and the grounds for it; without disclosure of the material relied upon, the affected party is denied an effective opportunity to meet the case, and the resulting confiscation and penalty are vitiated by breach of natural justice. A demand for short-levied customs duty must be initiated through notice under Section 28 of the Customs Act, and no waiver of that formal notice is permissible for such recovery. The order was set aside and the matter remitted for fresh adjudication with directions to issue the requisite notice and proceed expeditiously. en-us Thu, 31 Oct 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108315 Waiver of a written show cause notice does not dispense with the duty to disclose the proposed action and the grounds for it; without disclosure of the material relied upon, the affected party is denied an effective opportunity to meet the case, and the resulting confiscation and penalty are vitiated by breach of natural justice. A demand for short-levied customs duty must be initiated through notice under Section 28 of the Customs Act, and no waiver of that formal notice is permissible for such recovery. The order was set aside and the matter remitted for fresh adjudication with directions to issue the requisite notice and proceed expeditiously. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108315