https://www.taxtmi.com/caselaws?id=110307 Prior written notice to the person proposed to be penalised was treated as a mandatory condition precedent under Section 4L of the Imports and Exports (Control) Act, 1947. A penalty could not be sustained where the notice was addressed only to the company, did not specifically name the director, and did not attribute any specific acts or omissions to him. The defect was held to be a substantive breach of natural justice, and the later appellate hearing could not cure the absence of direct notice and opportunity to respond. The penalty on the petitioner was therefore quashed, with no further relief granted. en-us Mon, 07 Jul 2003 00:00:00 +0530 Wed, 28 Aug 2024 12:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110307 Prior written notice to the person proposed to be penalised was treated as a mandatory condition precedent under Section 4L of the Imports and Exports (Control) Act, 1947. A penalty could not be sustained where the notice was addressed only to the company, did not specifically name the director, and did not attribute any specific acts or omissions to him. The defect was held to be a substantive breach of natural justice, and the later appellate hearing could not cure the absence of direct notice and opportunity to respond. The penalty on the petitioner was therefore quashed, with no further relief granted. Case-Laws Customs Mon, 07 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110307