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2021 (4) TMI 183 - HC - CustomsAttachment of Bank Accounts - Duty Drawback - service of Order-in-Original - change of address - HELD THAT:- The petitioner must have written to the second respondent about the change of address and requested the second respondent to send communications in future to the said address. Such an exercise was not undertaken by the petitioner. The third respondent is directed to withdraw ₹ 98,857/- from the petitioner's bank account and remit the same to the second respondent. This amount will be adjusted towards pre-deposit that the petitioner has to make for filing the statutory appeal. The petitioner is said to have received on 26.03.2021 the impugned Order-in-Original dated 22.09.2020. The petitioner shall file an appeal within a period of sixty days therefrom - Since the amount of ₹ 98,857/- from out of the petitioner's account is going to be retained and paid to the department, the impugned communication attaching the petitioner's bank account with the third respondent is quashed. Petition allowed.
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