https://www.taxtmi.com/caselaws?id=764686 Service of the recovery and personal hearing notices at an old address, despite the asserted change being reflected in export documentation and the IEC portal, was treated as inadequate notice. The exporter also asserted that export proceeds had been realised and sought an opportunity to produce the bank realisation statement and related records. The impugned recovery order was set aside, and the matter was remitted for fresh consideration after granting a reasonable opportunity of hearing and filing supporting documents. en-us Thu, 28 Nov 2024 00:00:00 +0530 Thu, 16 Jan 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764686 Service of the recovery and personal hearing notices at an old address, despite the asserted change being reflected in export documentation and the IEC portal, was treated as inadequate notice. The exporter also asserted that export proceeds had been realised and sought an opportunity to produce the bank realisation statement and related records. The impugned recovery order was set aside, and the matter was remitted for fresh consideration after granting a reasonable opportunity of hearing and filing supporting documents. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764686