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2022 (3) TMI 759 - HC - CustomsService of SCN - Recovery of duty drawback - export proceeds pertaining to the consignment exported by several shipments have not been realised - HELD THAT:- Since the show cause notice and the notice for personal hearing has not been received by the petitioner either through electronic mode or to the registered address of the petitioner, and it has been uploaded in the web portal and the petitioner has already closed the business before the show cause notices are said to have been issued through on-line mode ie., web portal, this Court feels that there is some justification on the part of the petitioner to claim that the notices have not been effectively issued or served on the petitioner. The impugned order is set aside and the matter is remitted back to the respondent for reconsideration - While reconsidering the same, the respondent shall issue a fresh show cause notice to the petitioner in the address given in the present writ petition by giving a specific date for personal hearing also - petition allowed by way of remand.
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