Section 112(a) Customs Act: Order Set Aside Due to Lack of Show Cause Notice, Violating Natural Justice Principles.

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....Penalty u/s 112(a) of the Customs Act, 1962 - Show cause notice is the basis on which any order can be passed against a person. This is the basic requirement of the principles of natural justice. As the show cause notice was not issued to the appellant, the appellant did not file any reply. The appellant cannot be faulted for not filing a reply since the show cause notice did not call upon the appellant to file a reply. - The impugned order against the appellant deserves to be set aside. - AT....