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2019 (7) TMI 1308

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.... request of the parties, the petition is being disposed of finally at the stage of admission. 2. This petition under Article 226 of the Constitution of India challenges the order dated 7th June, 2017 passed by the respondent no.3 - Deputy Commissioner of Customs and the consequent alert Notice. The impugned order dated 7th June, 2017 denied the benefit of Notification No.47/02 dated 22nd April, 2....

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.... basic grievance of the petitioners is that the impugned order was never served upon the petitioners nor was the demand / Show-cause Notice or notices of hearing which preceded the impugned order were ever served upon the petitioner. 4. In the above circumstances, the petitioners pray that the impugned order be set aside and the matter be restored to the respondent no.3 for passing a fresh order ....