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2020 (4) TMI 388 - AT - CustomsAbsolute Confiscation - penalty - fact of SCN not recorded - HELD THAT:- As the fact of service of show cause notice is not recorded in the impugned order, this Tribunal directed learned AR to file evidence of issue and service of show cause notice dated 25.09.2015, issued by the Additional Director General, DRI, DZU, New Delhi. As per the report dated 03.06.2019 issued by the office of DRI, the show cause notice was served on one Shri Rohit Bhasin, who is said to be authorised by the appellant Shri Surinder Khanna to receive the show cause notice, at Karol Bagh - As per the copy of receipt issued by Rohit Bhasin dated 25.09.2015, it is stated that he has received the notice on behalf of the appellant who has authorised him, as he is outside India. However, no such authorisation has been given nor Revenue has taken any other steps for service of notice. There is no effective service of show cause notice on the appellant. Further, the impugned order has been passed without any jurisdiction. For assuming the jurisdiction to pass an adjudication order, service of show cause notice is must, as provided in law - In the present case, there is no proper authorisation neither Rohit Bhasin is a relative of the appellant, nor there being any proper authorisation to receive the show cause notice - Accordingly, the impugned order is set aside so far as this appellant is concerned - Appeal allowed - decided in favor of appellant.
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