2025 (11) TMI 543

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....e impugned communication dated 09 May 2024, by which their Applications for settlement were returned to them on the ground that they were not maintainable. 4. Records show that the Petitioners were issued a show cause notice dated 11 September 2020 by the DRI, New Delhi, answerable to the Commissioner of Customs, Nhava Sheva. It is the Petitioners' case that whilst the adjudication on this show cause notice was pending, the Petitioners, by their Applications dated 01 April 2024, applied for settlement under Section 127(B) of the Customs Act. 5. Arguing that the show cause notice was already disposed of by an order dated 29 March 2024, the impugned orders and communications dated 09 May 2024 were issued by referencing the provisions of....

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....re the adjudicating authority on the date of filing the application. Hence, the same is not maintainable in terms of section 127A(b) read with sub-section (1) of section 1278 of the Customs Act, 1962. 4. I have been directed by the Hon'ble Bench to return your application in original, being not maintainable." 6. Mr Tomar has contended that the order of 29 March 2024 disposing of the show cause notice was posted to the Petitioner only on 06 April 2024 and received on 09 April 2024. Therefore, relying upon the decision of this Court in the case of M/s. Vishnu Steels V/s. The Union of India and Anr. 2013 (5) TMI 482 - BHC, Mr Tomar contended that the Petitioners' Settlement Application filed before the date of dispatch of the a....

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....ntly, in the affidavit filed on behalf of the Respondents in this Petitioner, there is no reference to service by email. Mr Tomar, on instructions, denies receipt of the email and, on a demurrer, submits that it was impossible for the email to be dispatched on 29 March 2024, which was a Friday. He pointed out that dispatching orders by email takes considerable time and paperwork. He also submitted that there was no proper proof of publication on the notice board, and in any event, publication on the notice board can hardly be regarded as valid service. 10. At this stage, we do not wish to delve into the issue of the valid service of the adjudication order of 29 March 2024. However, we observe that this issue is highly disputed and debata....