2025 (5) TMI 2233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nushree Narain, SC with Mr. Ankit Kumar, Adv. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 7431/2025 2. Allowed, subject to all just exceptions. The application is disposed of. REVIEW PET. 61/2025 & CM APPL. 7432/2025 in W.P.(C) 10971/2023 3. This is a petition seeking review of the order judgement dated 27th August, 2024, vide which the Court has dismissed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted and five gold bars were seized from her weighing 1075 grams. The relevant observations of the Court are as under: "16. The SCN was then sent on the e-mail address, as provided by the petitioner in her statement dated 21.01.2023 at her e-mail address [email protected], in terms of Section 153(2)(c) of the Customs Act, 1961. It is not disputed that the aforesaid e-mail address is the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....riding power over the statutory law. Thus, merely because the SCN was forwarded to the petitioner using the e-mail service provided by other than that of Government Agency, would not render the service of SCN as invalid. 18. Petitioner made a failed attempt to show that she did not receive any e-mail dated 04.07.2023, by placing on record the screen-shot of the inbox taken from the mobile....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....accordingly dismissed." 7. Ld. Counsel for the Review Applicant submits that the service of the Show Cause Notice through email was not in accordance with the email policy of the Government. 8. However, it is noted that even after the counter affidavit was filed, the Petitioner did not seek time to file any reply to the Show Cause Notice and continued to challenge the service of the email it....