https://www.taxtmi.com/caselaws?id=394481 The Tribunal set aside an Order-in-original confiscating goods and imposing penalties under the Customs Act, 1962, due to ineffective service of show cause notice. The absence of proper authorization and failure to follow due process in serving the notice rendered the adjudication order jurisdictionally flawed. Emphasizing the importance of procedural fairness and natural justice, the Tribunal underscored the necessity of valid notice service for upholding the rule of law. By ensuring appellants' rights to respond, the decision promotes transparency and accountability in customs adjudication processes. en-us Mon, 13 Jan 2020 00:00:00 +0530 Tue, 10 Nov 2020 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394481 The Tribunal set aside an Order-in-original confiscating goods and imposing penalties under the Customs Act, 1962, due to ineffective service of show cause notice. The absence of proper authorization and failure to follow due process in serving the notice rendered the adjudication order jurisdictionally flawed. Emphasizing the importance of procedural fairness and natural justice, the Tribunal underscored the necessity of valid notice service for upholding the rule of law. By ensuring appellants' rights to respond, the decision promotes transparency and accountability in customs adjudication processes. Case-Laws Customs Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394481