2026 (5) TMI 1387

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....r (Technical) For the Appellant : Shri Piyush Kumar, Advocate For the Department : Shri Nikhil Mohan Goyal,, Authorised Representative ORDER JUSTICE DILIP GUPTA: This appeal is directed against the order dated 08.01.2025 passed by the Principal Commissioner of Customs, Air Cargo Complex (Import) [the Principal Commissioner]. 2. The sole contention advanced by Shri Piyush Kumar, l....

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....h be sent to the new address of the appellant at Plot NO.-18, Sector-140, Phase-II, Gautam Budh Nagar, Noida, as the appellant had vacated the premises at Plot No. D-9, Section 80, Phase-II, Noida. Learned counsel pointed out that despite service of this letter on the Principal Commissioner, notice was sent by the department at the earlier address of the appellant, which premises had been vacated ....

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....remises the appellant had vacated and this fact had been brought to the notice of the Principal Commissioner by the letter dated 05.02.2024. 8. Regarding sending of the email, the learned counsel for the appellant pointed out that the official email address of the appellant is different than that on which the communication was sent. 9. In view of the aforesaid, it does transpire that no oppo....