2026 (5) TMI 208

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.... JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Sandeep Goyal, Senior Advocate For Sri Prakyat J S., Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate ORAL ORDER: The petitioner has sought to assail the order at Annexure-'E' dated 29.09.2023 passed by respondent No.2, whereby penalty has been imposed on the petitioner under Section 114 and 114AA of the Custo....

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....tunity of personal hearing has not been followed. 3. Sri Aravind Chavan, learned counsel appearing on behalf of respondents would submit that the recovery notice has been served at the address of the petitioner as described in the cause-title and the petitioner was not diligent in participating in the proceedings. 4. Having noticed that the petitioner is only a co-noticee and the case agains....