2017 (8) TMI 769

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..... Abhishek Ghai, Advocate. ORDER 1. The short point urged in this writ petition challenging the Adjudication Order dated 29th May, 2017 passed by the Chief Commissioner, Customs (Preventive) is that the Show Cause Notice ('SCN') dated 12th August, 2016 was not received by the Petitioner. 2. On 21st June, 2017, this Court while directing notice to be issued in the present petition passed the fol....

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....n 27.07.2017." 3. Mr. Sanjeev Narula, learned Senior Standing Counsel for the Customs Department ('Department'), has produced before the Court the documents relevant to the above issue available in the file of the Department. It shows that SCN dated 12th August, 2016 was dispatched by ordinary post. There is no proof in the file of the Petitioner having received the said SCN. Strangely, the Peti....

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....red post or by such courier as may be approved by the Commissioner of Customs". In the present case, the SCN was dispatched by ordinary post and not by the registered post. Consequently, the Department is unable to satisfy the Court that in compliance with Section 153(a) of the Act, it has, in fact, served the SCN in question on the Petitioner. Consequently, the benefit of doubt in this regard mus....