2021 (4) TMI 350

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....xport. Further, he does not have any Import Export Code (IEC). Brief facts of the case are that Revenue seized post parcels bearing Nos. (i) EMS No. EA122469270 CN; (ii) EA122469411 CN; and (iii) EA 122469345 CN imported from China not bearing the name of consignor, at foreign post office, New Delhi. The parcels were addressed to Shri Baldeep Singh, D-164, Punjabi Basti, Baljeet Nagar, New Delhi - 110008. The parcels were examined by the officers of DRI under panchnama. The goods were declared as CD and/or module whereas the goods were actually found as follows:- Sr. No. (1) Date of examination Speed post parcel No. Description of goods found (3) Quantity found (4) 1   21.01.2016 ....

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....ecord that the appellant have been indulging in any such import(s) amounting to smuggling. 4. The first appeal filed by the appellant before the Commissioner (Appeals) was rejected. Being aggrieved, the appellant is before this Tribunal. 5. During the course of hearing, this Tribunal noticed that there appears to be no proper service of show cause notice, and accordingly by Miscellaneous Order dated 18.01.2021 directed the learned Authorised Representatives to file a copy of show cause notice as well as proof of service of show cause notice, in view of the fact that the appellant have denied the service of show cause notice. In reply thereto, learned Authorised Representative on 04.03.2021 have only furnished the number of speed post ....

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....al with consequential benefits. 8. Having considered the rival contentions, I find that Section 153 of the Customs Act requires summons, notice, orders etc. may be served:- "(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 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) ....... ....... ...... (d) by publishing it in a newspaper widely circulated i....