https://www.taxtmi.com/caselaws?id=790033 Natural justice required an effective opportunity of hearing before imposing penalty for alleged non-fulfilment of export obligation. The petitioner contended that the show cause notice and hearing notices were only uploaded on the website and no proper personal hearing was granted, while the respondents stated that communications were sent by email and expressed readiness to hear the petitioner. The HC held that the adverse fiscal order could not stand without demonstrated compliance with hearing requirements, quashed the impugned order, and remitted the matter for fresh adjudication after notice and hearing, with liberty to revive the order if the petitioner failed to appear. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790033 Natural justice required an effective opportunity of hearing before imposing penalty for alleged non-fulfilment of export obligation. The petitioner contended that the show cause notice and hearing notices were only uploaded on the website and no proper personal hearing was granted, while the respondents stated that communications were sent by email and expressed readiness to hear the petitioner. The HC held that the adverse fiscal order could not stand without demonstrated compliance with hearing requirements, quashed the impugned order, and remitted the matter for fresh adjudication after notice and hearing, with liberty to revive the order if the petitioner failed to appear. Case-Laws Customs Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790033