https://www.taxtmi.com/caselaws?id=382993 The court set aside the order confirming a Show Cause Notice under the Customs Act, 1962, due to a breach of natural justice principles. The Revenue failed to prove proper service of the notice through approved modes as required by Section 153 of the Act. The absence of evidence of a personal hearing further supported the decision to invalidate the order. The court emphasized the petitioner's right to respond to the notice and have a personal hearing, leading to the restoration of the Show Cause Notice for fresh adjudication to ensure a fair process. en-us Wed, 10 Jul 2019 00:00:00 +0530 Mon, 15 Jul 2019 07:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382993 The court set aside the order confirming a Show Cause Notice under the Customs Act, 1962, due to a breach of natural justice principles. The Revenue failed to prove proper service of the notice through approved modes as required by Section 153 of the Act. The absence of evidence of a personal hearing further supported the decision to invalidate the order. The court emphasized the petitioner's right to respond to the notice and have a personal hearing, leading to the restoration of the Show Cause Notice for fresh adjudication to ensure a fair process. Case-Laws Customs Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382993