https://www.taxtmi.com/caselaws?id=408980 The court found in favor of the petitioner, setting aside the impugned order issued under the Customs Act, 1962, due to the absence of a pre-assessment notice or show cause notice. The court emphasized the importance of exhausting direct methods of service, such as registered post or personal delivery, before resorting to indirect methods like publication or affixture. The lack of proof of receipt for the show cause notice sent via Registered Post Acknowledgement Due (RPAD) led to the conclusion that the order was passed in violation of the principles of natural justice. The Writ Petition was allowed, with no costs awarded. en-us Mon, 21 Jun 2021 00:00:00 +0530 Mon, 14 Feb 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408980 The court found in favor of the petitioner, setting aside the impugned order issued under the Customs Act, 1962, due to the absence of a pre-assessment notice or show cause notice. The court emphasized the importance of exhausting direct methods of service, such as registered post or personal delivery, before resorting to indirect methods like publication or affixture. The lack of proof of receipt for the show cause notice sent via Registered Post Acknowledgement Due (RPAD) led to the conclusion that the order was passed in violation of the principles of natural justice. The Writ Petition was allowed, with no costs awarded. Case-Laws Customs Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408980