https://www.taxtmi.com/caselaws?id=260370 An earlier assurance to act according to due process remained binding, so the respondents could not bypass the requirement of a show cause notice before demanding duty or proceeding against the guarantor. Approaching the guarantor did not dispense with compliance with the rule of law or the prescribed customs procedure. Any seizure of goods and any release had to be carried out strictly under the Customs Act, 1962 and the applicable rules. The respondents were therefore directed to issue a show cause notice and proceed only in accordance with the prescribed customs law and procedure. en-us Mon, 22 Sep 2014 00:00:00 +0530 Wed, 10 Jun 2015 06:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260370 An earlier assurance to act according to due process remained binding, so the respondents could not bypass the requirement of a show cause notice before demanding duty or proceeding against the guarantor. Approaching the guarantor did not dispense with compliance with the rule of law or the prescribed customs procedure. Any seizure of goods and any release had to be carried out strictly under the Customs Act, 1962 and the applicable rules. The respondents were therefore directed to issue a show cause notice and proceed only in accordance with the prescribed customs law and procedure. Case-Laws Customs Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260370