https://www.taxtmi.com/caselaws?id=791006 Where penalty proceedings under the Customs Act were initiated against a co-noticee and the record showed no reply to the show cause notice, the Court held that alleged non-service of notice and non-communication of the personal hearing opportunity warranted reopening the matter from the stage of reply. The penalty order was set aside insofar as the petitioner was concerned, and the proceedings were remitted for fresh consideration from that stage. The Court treated the denial of an effective opportunity to respond and be heard as sufficient to vitiate the order, particularly where continuation without such opportunity would cause financial prejudice. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791006 Where penalty proceedings under the Customs Act were initiated against a co-noticee and the record showed no reply to the show cause notice, the Court held that alleged non-service of notice and non-communication of the personal hearing opportunity warranted reopening the matter from the stage of reply. The penalty order was set aside insofar as the petitioner was concerned, and the proceedings were remitted for fresh consideration from that stage. The Court treated the denial of an effective opportunity to respond and be heard as sufficient to vitiate the order, particularly where continuation without such opportunity would cause financial prejudice. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791006