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Issues:
1. Service of show cause notice via registered post under Section 153 of the Customs Act, 1962. 2. Compliance with principles of natural justice in adjudication proceedings. Analysis: 1. Issue 1: Service of show cause notice via registered post The case involved the concealment and attempted smuggling of foreign currencies by a passenger. The Commissioner of Customs (Appeals) set aside the lower authority's order due to lack of evidence of the show cause notice being served on the appellant. The Revision Application argued that the notice was sent via registered post, complying with Section 153 of the Customs Act, 1962. The respondent contested ownership of the concealed currencies and challenged the ex parte order imposing a penalty. The Government noted that in adjudication proceedings, principles of natural justice require providing a reasonable opportunity to the noticee, including issuing a written show cause notice and granting a personal hearing. The Government observed that the adjudicating authority failed to confirm if the notice was received or returned, highlighting the importance of ensuring procedural fairness. Despite the legal provisions being followed, the lack of evidence regarding the notice's service or return raised concerns about upholding the principles of natural justice. The Government concluded that the order by the Commissioner (Appeals) was in line with both legal requirements and principles of natural justice, rejecting the Revision Application. 2. Issue 2: Compliance with principles of natural justice The case emphasized the significance of adhering to principles of natural justice in adjudication proceedings. The Government stressed the importance of providing the noticee with a reasonable opportunity, starting with a written show cause notice and extending to a personal hearing. The lack of evidence regarding the service or return of the show cause notice raised doubts about procedural fairness. The Government highlighted the need for adjudicating authorities to ensure that notices are properly served and to investigate any non-delivery issues promptly. By emphasizing the role of natural justice principles in adjudication, the Government underscored the necessity of balancing legal requirements with procedural fairness to uphold the integrity of the decision-making process.
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