https://www.taxtmi.com/caselaws?id=466340 Service of a show cause notice at the email address furnished by the noticee was treated as valid under the Customs Act, and the review court found no basis to reopen the earlier order on alleged invalid electronic service. The Government email policy did not override the statute, and the material disputing receipt was found unreliable. The petitioner also could not seek release of seized goods because the notice was issued within the prescribed six-month period, so no interim relief was available on that ground. The review application was further affected by delay, and the reasons advanced for condonation were not accepted. en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 02 Feb 2026 20:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466340 Service of a show cause notice at the email address furnished by the noticee was treated as valid under the Customs Act, and the review court found no basis to reopen the earlier order on alleged invalid electronic service. The Government email policy did not override the statute, and the material disputing receipt was found unreliable. The petitioner also could not seek release of seized goods because the notice was issued within the prescribed six-month period, so no interim relief was available on that ground. The review application was further affected by delay, and the reasons advanced for condonation were not accepted. Case-Laws Customs Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466340