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2019 (7) TMI 689
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....ents P.C.: 1] This petition under Article 226 of the Constitution of India challenges the order dated 23rd July 2018/24th July 2018 passed by the Commissioner of Customs, Nhava Sheva which confirmed a Show Cause Notice dated 9th February 2017 issued under the Customs Act, 1962 (Act). 2] The basis of the challenge is that the impugned order dated 23rd July 2018/24th July 2018 has been pass....
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....17 was duly served upon the petitioner, by virtue of the fact that under the erstwhile Section 153(1)(b) of the Act, the Show Cause Notice had been affixed on the notice board of the Customs House. It is therefore, submitted that the notice was duly served upon the petitioner and thus the order cannot be said to be in beach of principles of natural justice. 4] However, the additional affidavit ....
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....all be served (a) by tendering the order, decision, summons or notice or sending it by [registered post or by such courier as may be approved by the {Principal Commissioner of Customs or Commissioner of Customs}] (b) if the order, decision, summons, or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house." 6] Fro....
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....f Section 153(1) of the Act is not permissible. Thus, no satisfactory service of Show Cause Notice under the Act is shown by the respondent. 8] It may also be pointed out that it is the petitioner's case that no notice of personal hearing was received by the petitioner before passing of the impugned order. The Revenue has been unable to establish that any notice of personal hearing was serv....