2025 (5) TMI 1768

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.... For the Petitioner: (BY Sri. B.G. Chidanand URS., Advocate). Fo the Respondents (By Sri. Venkatesh. M. Kharvi., Advocate for R1; SRI. Girish. S. Hulamani., Advocate R2-3). ORAL ORDER For the Petitioner: Sri. B.G. Chidanand Urs., Counsel.  For the Respondents 2 and 3 have appeared in person: Sri. Girish S. Hulmani., Counsel. 2. A show cause notice was issued on 30.03.2016. The pe....

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.... or order was by registered post or by such other courier as may be approved by the Commissioner of Customs. By way of reply to this contention, Counsel Sri. Girish S. Hulmani., submits that a detailed statement of objections is filed and the same may be taken note of. Counsel in presenting his arguments vehemently contends that OIO was duly communicated to the petitioner by speed post and the pet....

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....istered post or by such courier as may be approved by the Commissioner of Customs; (b) if the order, decision, summons of notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house". The only mode of service was by registered post. The service of order, decision and etc., by speed post was not provided prior to 2018. In the pre....