https://www.taxtmi.com/caselaws?id=414423 The court set aside the enforcement of a bank guarantee without a show-cause notice, directing authorities to issue a show-cause notice and allow a personal hearing. The petitioner was granted a refund of Rs. 4,00,000 if adjudication was not completed within six months. The judgment emphasized procedural fairness and adherence to legal requirements in customs matters, highlighting the importance of following statutory procedures and providing opportunities for personal hearings. en-us Mon, 04 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 07:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414423 The court set aside the enforcement of a bank guarantee without a show-cause notice, directing authorities to issue a show-cause notice and allow a personal hearing. The petitioner was granted a refund of Rs. 4,00,000 if adjudication was not completed within six months. The judgment emphasized procedural fairness and adherence to legal requirements in customs matters, highlighting the importance of following statutory procedures and providing opportunities for personal hearings. Case-Laws Customs Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414423