https://www.taxtmi.com/caselaws?id=397802 The court held that the first respondent failed to comply with statutory requirements in serving notices under Section 153 of the Customs Act, leading to a violation of natural justice principles. The court found that the presumption under Section 153(3) was rebutted due to the lack of acknowledgment of receipt, indicating non-compliance with the law. As a result, the court quashed the impugned orders, directing the first respondent to issue fresh notices and pass orders after a personal hearing in adherence to legal procedures, emphasizing the importance of procedural compliance for justice and fairness. en-us Thu, 13 Aug 2020 00:00:00 +0530 Sat, 06 Feb 2021 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397802 The court held that the first respondent failed to comply with statutory requirements in serving notices under Section 153 of the Customs Act, leading to a violation of natural justice principles. The court found that the presumption under Section 153(3) was rebutted due to the lack of acknowledgment of receipt, indicating non-compliance with the law. As a result, the court quashed the impugned orders, directing the first respondent to issue fresh notices and pass orders after a personal hearing in adherence to legal procedures, emphasizing the importance of procedural compliance for justice and fairness. Case-Laws Customs Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397802