https://www.taxtmi.com/caselaws?id=773569 Confiscation and penalty proceedings were vitiated where the show-cause notice was not effectively served on the assessee despite an available USA address in the statement and passport. The High Court held that the adjudicating authority had not taken reasonable steps to serve notice at that known address, and substituted service by affixture on the notice board was insufficient in these circumstances. The ex parte order was therefore set aside for breach of natural justice, and the matter was remanded for fresh adjudication after granting an opportunity of hearing. en-us Thu, 20 Mar 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773569 Confiscation and penalty proceedings were vitiated where the show-cause notice was not effectively served on the assessee despite an available USA address in the statement and passport. The High Court held that the adjudicating authority had not taken reasonable steps to serve notice at that known address, and substituted service by affixture on the notice board was insufficient in these circumstances. The ex parte order was therefore set aside for breach of natural justice, and the matter was remanded for fresh adjudication after granting an opportunity of hearing. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773569