https://www.taxtmi.com/caselaws?id=800542 The first proviso to Section 124 of the Customs Act permits oral notice where the person concerned requests it. Compliance depends on whether the noticee received a genuine and effective opportunity to know and answer the allegations, rather than on a formal written show-cause notice. Where the noticee knowingly waives written notice, participates fully in adjudication, and raises no objection before the adjudicating authority, that procedural safeguard cannot ordinarily be revived after an adverse decision. The absence of formal written notice does not by itself create a jurisdictional defect warranting writ intervention in place of the statutory appellate remedy. en-us Mon, 14 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800542 The first proviso to Section 124 of the Customs Act permits oral notice where the person concerned requests it. Compliance depends on whether the noticee received a genuine and effective opportunity to know and answer the allegations, rather than on a formal written show-cause notice. Where the noticee knowingly waives written notice, participates fully in adjudication, and raises no objection before the adjudicating authority, that procedural safeguard cannot ordinarily be revived after an adverse decision. The absence of formal written notice does not by itself create a jurisdictional defect warranting writ intervention in place of the statutory appellate remedy. Case-Laws Customs Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800542