2021 (6) TMI 876

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....Radhakrishnan For the Respondent : Mr.K.Ravi Senior Standing Counsel ORDER Heard Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.K.Ravi, learned Senior Standing Counsel for the respondent. 2. The short point that is involved in this Writ Petition, where the challenge is to an order of assessment dated 26.09.2020, passed in terms of the provisions of the Customs Act, 19....

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....d on the Notice Board of the New Custom House, Chennai. Since there was no response from the petitioner, the Officer has proceeded to pass the impugned order. The aforesaid procedure, according to the revenue, satisfies the principles of natural justice. 5. A counter has been filed wherein at paragraph 3, the respondent refers to issuance of show cause notice (again no date is mentioned), by....

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....s 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 which the person to whom it is issu....

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....normally taken by such post in transit unless the contrary is proved." 6. Though service by affixture is one of the modes prescribed, is the method last preferred and must be taken recourse to, only if service by registered post or by other conventional modes, such as by tendering directly to the assessee, importer or exporter, are not successful. 7. In the present case, the Revenue has not ....