Court Finds Violation of Natural Justice: Show Cause Notice Not Served as Required by Customs Act Section 153(1.

Violation of principles of natural justice - SCN not issued - Since there is no material to indicate that the Show Cause Notice was sent by speed post with acknowledgement due or had been served by any of the modes as specified under Section 153(1) of the Customs Act, there are no hesitation in accepting the petitioner’s contention that it was not served with the Show Cause Notice in question. - HC .....

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