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2024 (12) TMI 1251 - HC - CustomsViolation of principles of natural justice - SCN not recived by the petitioner - Seeking quashing the impugned Order - in respect of certain exports the actual realization of the amount in foreign exchange was belated and duty drawbacks could not have been availed by the Petitioner - HELD THAT - A perusal of Section 153 of the Customs Act would show that one of the modes for service under Section 153 (b) of The Customs Act is through registered post speed post or courier however it can also be sent through email in terms of Section 153(c) of The Customs Act. In addition from 2021 onwards notices and hearing notices can also be made available on the common portal as well. In the present case the notice appears to have been sent under Section 153 (b) of The Customs Act and on the display board of the Customs Department. Section 153 (b) only records notice by post or courier and not via email - In the opinion of this Court the provision itself makes it clear that notices can be sent by email. Moreover it is also unclear as to why all the notices which were sent have been returned as the Petitioner has categorically stated that there was no change of address. In the overall scheme of things and the facts which have emerged this Court is of the opinion that owing to the fact that as per the Petitioner the entire amount of the shipping bills and foreign exchange have been realized the Petitioner ought to be given an opportunity to reply to the Show Cause Notice and a hearing may be afforded to the Petitioner - The impugned order dated 10th November 2022 is set aside. Let a fresh show cause notice be served upon the Petitioner on the email address. In addition the said show cause notice shall be served upon the ld. Counsel appearing for the Petitioner within one week. Petition disposed off.
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