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2019 (7) TMI 689 - HC - CustomsValidity of order in the absence of show cause notice (SCN) and personal hearing - Principles of natural justice - It is the case of the petitioner that it came to know about the impugned order only when the order was received by the Partner of the Firm imposing penalty of ₹ 10,000/upon him, in the month of August 2018 - HELD THAT:- Before subsection (b) of Section 153B of the Act could be invoked, the authorities must establish that the show cause notice could not be served upon the party by the modes specified in subsection (a) of Section 153B of the Act. Thus, invoking subsection (b) by affixing it on the notice board of Customs House can only be done on failure of the mode of service provided in Section 153(1)(a) of the Act. In this case, undisputedly the Revenue is unable to show that the Show Cause Notice dated 9th February 2017 was served upon the parties or attempted to be served the parties by sending it by registered post or by courier (as approved by the Commissioner of Customs). In absence of the Revenue being able to establish the same, the invocation subsection (b) of Section 153(1) of the Act is not permissible. Thus, no satisfactory service of Show Cause Notice under the Act is shown by the respondent. The impugned order has been passed in breach of elementary principle of natural justice leading to a flaw in the decision making process - the impugned order of the Commissioner of Customs is set aside and the Show Cause Notice restored to him for fresh adjudication. Petition allowed.
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