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2012 (11) TMI 489 - AT - CustomsPenalty u/s 114A(i) - Held that:- The appellant herein was not served upon any show cause notice in order to make effective contest and reply to the allegations made in the show cause notice, thus issue needs to be reconsidered by the adjudicating authority after considering the reply in the defences taken by the appellant before coming to any conclusion. The heavy penalty has been imposed on the appellant without adhering to the principles of natural justice. On this ground itself the issue to the extent it is challenged before us needs to be set aside - direction to Commissioner of Customs, Kandla to serve the show cause notice on the appellants & appellant's advocate.
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