CESTAT must check That Notice Was Properly Served before Passing Order

Dipali Electronics Pvt. Ltd Vs Union of India (Bombay High Court) In our view, when Petitioner has been accused of having played role in the procurement of electronic systems and parts for manufacture of automated teller machines and Petitioner has been imposed penalty of Rs.Seventy Five Lakhs under Section 112 of the Customs Act, 1962 for its alleged role in the import effected by M/s. Hindustan Engineering Corporation, and Petitioner having challenged those findings in the Appeal, the CESTAT should have specifically dealt with the grounds of challenge raised by Petitioner, and should have gi...