https://www.taxtmi.com/caselaws?id=433979 Section 153 of the Customs Act permits service of notices by prescribed modes, including registered post or speed post to the last known address, and the statutory deeming fiction operates only subject to rebuttal. Where the record contained no proof of service in the manner required, no acknowledgement-based delivery evidence, and repeated assertions of non-receipt, the presumption of service was rebutted. An adjudication founded on an unserved show cause notice breached natural justice, so the penalty order could not be sustained and was liable to be quashed to that extent, with fresh proceedings left open in accordance with law. en-us Tue, 07 Feb 2023 00:00:00 +0530 Wed, 15 Feb 2023 08:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433979 Section 153 of the Customs Act permits service of notices by prescribed modes, including registered post or speed post to the last known address, and the statutory deeming fiction operates only subject to rebuttal. Where the record contained no proof of service in the manner required, no acknowledgement-based delivery evidence, and repeated assertions of non-receipt, the presumption of service was rebutted. An adjudication founded on an unserved show cause notice breached natural justice, so the penalty order could not be sustained and was liable to be quashed to that extent, with fresh proceedings left open in accordance with law. Case-Laws Customs Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433979