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M/s. Meenakshi Impex Versus The Commissioner of Customs (Seaport) , The Assistant Commissioner of Customs (BRC-DBK)

2016 (7) TMI 861 - MADRAS HIGH COURT

Recovery of duty-drawback granted earlier - show cause notice was not issued - The staff, who was incharge of the despatch, has given the date one day prior to the date of notice. There is no postal acknowledgement produced to show that the notices were received by the petitioner. Copy of the Despatch Register has been produced and in the said sheet of paper, name of the petitioner is shown in Serial No.6, though there is no signature and seal 'despatched on'. There is no date and the date has b .....

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quired particulars. They could not be produced before any court to substantiate that notices or orders have been served on the assessees. - In the light of the discrepancies pointed out and the fact that there is no acknowledgement produced, though it may be a fact that the impugned order has been received by the petitioner in the same address, this Court is of the view that the petitioner should be given one more opportunity. - Matter remanded back. - W.P.No.20083 of 2016, W.M.P.No.17308 of .....

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the petitioner was directed to effect payment of ₹ 9,54,283/- along with applicable interest. The impugned order has been challenged on the ground that it has been passed without issuing a show-cause notice. Apart from this ground, the learned counsel for the petitioner has not canvassed any other ground before this Court. 3. To ascertain as to whether the contention raised by the petitioner is correct, this Court directed the learned counsel for the respondent to produce the original file .....

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1.2016 and the third notice dated 12.02.2016 has been issued for the personal hearing on 22.02.2016. The file noting shows that the notice dated 12.02.2016 was despatched on 11.02.2016. The same could not have been done. The staff, who was incharge of the despatch, has given the date one day prior to the date of notice. There is no postal acknowledgement produced to show that the notices were received by the petitioner. Copy of the Despatch Register has been produced and in the said sheet of pap .....

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