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2021 (6) TMI 876 - HC - CustomsPrinciples of Natural Justice - Issuance of pre-assessment notice or show cause notice - assessment order is not preceded by a pre-assessment notice or show cause notice - HELD THAT:- In the present case, the Revenue has not placed on record any proof for receipt of acknowledgement of the show cause notice alleged to have been sent via Registered Post Acknowledgement Due (RPAD) and hence till one can hardly assume that the respondent has exhausted the direct methods of service. Service by indirect methods, such as publication and affixture (S.153 (1) (d) and (e) must be only after service by direct means set out in Section 153(1)(a),(b) and (c) have been attempted and established to have failed. The impugned order has been passed in violation of the principles of natural justice, the same is set aside - Petition allowed - decided in favor of petitioner.
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