2021 (4) TMI 183

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....of the learned counsel on either side, this writ petition is taken up for final disposal at the admission stage itself. 3. The petitioner had suffered an order of assessment dated 22.09.2020. The petitioner had been called upon to pay a sum of Rs. 9,88,569/- towards duty of Drawback amount. Interest and penalty was also imposed. Since the petitioner had not questioned the same in the manner known to law or obtained interim order, the Customs authority proceeded to enforce the same and effected attachment of the petitioner's bank account with the third respondent and issued the impugned communication. The same is challenged in this writ petition. 4. The stand of the petitioner is that the impugned Order-in-Original was never served....

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...., namely:- (a) by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him; (b) by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known place of business or residence; (c) by sending it to the e-mail address as provided by the person to whom it is issued, or to the e-mail address available in any official correspondence of such person; (d) by publishing it in a newspaper widely circulated in the locality in whi....