https://www.taxtmi.com/caselaws?id=763391 Penalty under Section 114AA of the Customs Act could not be sustained against company directors where the show cause notice was issued only to the company, was not served on them, and no opportunity of hearing was given. The Bombay HC treated this as a breach of natural justice because the petitioners were not put to notice before the adverse order was passed. The Order-in-Original was therefore quashed and set aside insofar as it concerned the petitioners, while the respondents were left free to proceed afresh in accordance with law by issuing a proper show cause notice. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763391 Penalty under Section 114AA of the Customs Act could not be sustained against company directors where the show cause notice was issued only to the company, was not served on them, and no opportunity of hearing was given. The Bombay HC treated this as a breach of natural justice because the petitioners were not put to notice before the adverse order was passed. The Order-in-Original was therefore quashed and set aside insofar as it concerned the petitioners, while the respondents were left free to proceed afresh in accordance with law by issuing a proper show cause notice. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763391