https://www.taxtmi.com/caselaws?id=763671 Delhi HC set aside customs order dated 10th November, 2022 for violation of natural justice principles as petitioner did not receive show cause notice. Court noted that under Section 153 of Customs Act, notices can be served via registered post, speed post, courier, or email, and also through common portal from 2021. Despite notices being sent under Section 153(b) and displayed on customs board, all were returned undelivered without address change. Given petitioner's claim of realizing full foreign exchange amount from shipping bills, court directed fresh show cause notice be served via email to petitioner and counsel within one week, allowing opportunity for reply and hearing. en-us Thu, 19 Dec 2024 00:00:00 +0530 Thu, 26 Dec 2024 11:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763671 Delhi HC set aside customs order dated 10th November, 2022 for violation of natural justice principles as petitioner did not receive show cause notice. Court noted that under Section 153 of Customs Act, notices can be served via registered post, speed post, courier, or email, and also through common portal from 2021. Despite notices being sent under Section 153(b) and displayed on customs board, all were returned undelivered without address change. Given petitioner's claim of realizing full foreign exchange amount from shipping bills, court directed fresh show cause notice be served via email to petitioner and counsel within one week, allowing opportunity for reply and hearing. Case-Laws Customs Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763671