https://www.taxtmi.com/caselaws?id=45759 The court dismissed the Writ Petition seeking to quash an order imposing a personal penalty under section 112 of the Customs Act, 1962, stating that the Customs Authorities' order was proper and in compliance with the law. The appellant's argument that notice requirements under Sections 110(2) and 124 of the Customs Act were not met was rejected. The court held that the notice sent by registered post within six months was sufficient, emphasizing proper service of notice. Additionally, the court found the service of notice by registered post, returned with the endorsement 'Left', to be adequate under Section 153 of the Act, leading to the dismissal of the appeal. en-us Wed, 22 Aug 1973 00:00:00 +0530 Tue, 13 Jul 2010 16:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45759 The court dismissed the Writ Petition seeking to quash an order imposing a personal penalty under section 112 of the Customs Act, 1962, stating that the Customs Authorities' order was proper and in compliance with the law. The appellant's argument that notice requirements under Sections 110(2) and 124 of the Customs Act were not met was rejected. The court held that the notice sent by registered post within six months was sufficient, emphasizing proper service of notice. Additionally, the court found the service of notice by registered post, returned with the endorsement 'Left', to be adequate under Section 153 of the Act, leading to the dismissal of the appeal. Case-Laws Customs Wed, 22 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45759