2019 (7) TMI 1473

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.... what unfurled in the hearings, entire writ petition now turns on an extremely narrow compass, the scope of the writ petition itself is being very limited. 4. Subject matter of disputation in writ petition is receipt /non receipt of an order made by the lone respondent being order dated 19.02.2019 bearing reference 'Order in Original No.67595/2019' [hereinafter 'said order' for brevity]. 5. It is the case of the writ petitioner that in the course of his business, he came to know that the respondent has passed said order interalia imposing a penalty of Rs. 2,00,000/- (Rupees Two Lakh Only) on the writ petitioner under Section 112(a) of the Customs Act. It is the further case of the writ petitioner that though the writ p....

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....as been despatched to the writ petitioner by Speed Post on 19.03.2019 and the envelope had been returned to the office of the respondent with the postal endorsement 'Refused'. To be noted, the postal endorsement is dated 21.03.2019. Despatch of the said order by Speed Post to the writ petitioner by the office of the respondent is under postal receipt bearing reference 'ET216978885IN'. 10. However, learned counsel for writ petitioner, on instructions, submitted that the said order said to have been despatched in the aforesaid manner and refused by the addressee was never brought to the writ petitioner by the postal authorities. Therefore, the learned Revenue counsel undertook to produce the records and this has been captur....