https://www.taxtmi.com/caselaws?id=218474 The stay petition against penalization under Sections 114A(i) and 114AA of the Customs Act, 1962 was allowed by the Tribunal. The appellant's argument regarding failure to serve the show cause notice at the correct residential address was upheld, leading to the setting aside of the impugned order. The matter was remanded to the adjudicating authority with directions to ensure proper service and adherence to principles of natural justice during the proceedings. The Tribunal emphasized the importance of providing the appellant with a fair opportunity to defend their case effectively. en-us Mon, 05 Nov 2012 00:00:00 +0530 Fri, 16 Nov 2012 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218474 The stay petition against penalization under Sections 114A(i) and 114AA of the Customs Act, 1962 was allowed by the Tribunal. The appellant's argument regarding failure to serve the show cause notice at the correct residential address was upheld, leading to the setting aside of the impugned order. The matter was remanded to the adjudicating authority with directions to ensure proper service and adherence to principles of natural justice during the proceedings. The Tribunal emphasized the importance of providing the appellant with a fair opportunity to defend their case effectively. Case-Laws Customs Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218474