https://www.taxtmi.com/forum/issue?id=117684 Section 124 requires issuance and service of a show-cause notice and an opportunity for personal hearing before any demand for duty, penalty or confiscation is adjudicated. A written waiver of personal hearing by the assessee does not eliminate the obligation to issue a proper show-cause notice; if the assessee files a reply and declines a hearing in writing, the adjudicating officer may pass an order on the basis of the record. en-us Fri, 10 Dec 2021 10:02:40 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117684 Section 124 requires issuance and service of a show-cause notice and an opportunity for personal hearing before any demand for duty, penalty or confiscation is adjudicated. A written waiver of personal hearing by the assessee does not eliminate the obligation to issue a proper show-cause notice; if the assessee files a reply and declines a hearing in writing, the adjudicating officer may pass an order on the basis of the record. Discussion-Forum Customs Fri, 10 Dec 2021 10:02:40 +0530 https://www.taxtmi.com/forum/issue?id=117684