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2017 (8) TMI 769

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..... pril, 2017 appeared to have been sent by the Department by speed post to the above address. While the Department, in its file, has the postal receipts for dispatch of these notices by speed post, there is no tracking report showing whether, in fact, they were delivered to the Petitioner. Section 153 (a) of the Customs Act, 1962 (‘Act’) mandates the service of a notice, including an SCN, “by regist .....

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..... alidhar And Prathiba M. Singh, JJ. For the Petitioner : Mr. Prem Ranjan Kumar, Advocate For the Respondent : Mr. Sanjeev Narula, Sr. Standing Counsel for Customs with Mr. Abhishek Ghai, Advocate. ORDER 1. The short point urged in this writ petition challenging the Adjudication Order dated 29th May, 2017 passed by the Chief Commissioner, Customs (Preventive) is that the Show Caus .....

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..... d counsel appearing for the respondents, who prays for time to produce the record of issuance and service of the show cause notice as well as notice for personal hearing. At request, renotify on 27.07.2017. 3. Mr. Sanjeev Narula, learned Senior Standing Counsel for the Customs Department ( Department ), has produced before the Court the documents relevant to the above issue available i .....

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..... here is no tracking report showing whether, in fact, they were delivered to the Petitioner. Section 153 (a) of the Customs Act, 1962 ( Act ) mandates the service of a notice, including an SCN, by registered post or by such courier as may be approved by the Commissioner of Customs . In the present case, the SCN was dispatched by ordinary post and not by the registered post. Consequently, the Depar .....

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..... e relied upon documents, will be delivered to the Petitioner by the Department not later than one week from today. The Petitioner s reply to the SCN will be filed on or before 11th September, 2017. Any inspection that the Petitioner may request of the documents available with the Department should be granted and completed definitely prior to 25th September, 2017. The Petitioner will not seek any u .....

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