https://www.taxtmi.com/caselaws?id=792642 An adverse customs order cannot stand unless prior issuance and service of the statutory show cause notice are established. Here, the respondents could not produce proof of service or any acknowledgment of receipt, and the impugned order itself did not refer to the alleged notice but only to a consultative memo. The Court therefore set aside the order and permitted the petitioner to treat it as a show cause notice, file objections within four weeks, and obtain fresh adjudication after a reasonable hearing. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792642 An adverse customs order cannot stand unless prior issuance and service of the statutory show cause notice are established. Here, the respondents could not produce proof of service or any acknowledgment of receipt, and the impugned order itself did not refer to the alleged notice but only to a consultative memo. The Court therefore set aside the order and permitted the petitioner to treat it as a show cause notice, file objections within four weeks, and obtain fresh adjudication after a reasonable hearing. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792642