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2015 (11) TMI 761 - HC - CustomsDuty drawback claim - Violation of principle of natural justice - Held that:- From a reading of the order of adjudication dated 23rd April, 2010, copy of which is at pages 26 and 27 of the paper book that the show cause notice was sent on the address mentioned and the envelope was left by the postal authority at the said place. We do not see how such an act on the part of the postal authority enabled the Deputy Commissioner of Customs to record a satisfaction that the Petitioners are duly served. - since the adjudication order violates the principles of natural justice for want of notice and hearing that it is set aside. - Decided in favour of assessee.
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