9911796707
TMI Blog2019 (7) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 226 of the Constitution of India challenges the order dated 23rd July 2018/24th July 2018 passed by the Commissioner of Customs, Nhava Sheva which confirmed a Show Cause Notice dated 9th February 2017 issued under the Customs Act, 1962 (Act). 2] The basis of the challenge is that the impugned order dated 23rd July 2018/24th July 2018 has been passed in breach of principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irtue of the fact that under the erstwhile Section 153(1)(b) of the Act, the Show Cause Notice had been affixed on the notice board of the Customs House. It is therefore, submitted that the notice was duly served upon the petitioner and thus the order cannot be said to be in beach of principles of natural justice. 4] However, the additional affidavit dated 24th June 2019 filed by the Dy. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummons or notice or sending it by [registered post or by such courier as may be approved by the {Principal Commissioner of Customs or Commissioner of Customs}] (b) if the order, decision, summons, or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house." 6] From the above, it is evident that before subsection (b) of Section 153B o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of Show Cause Notice under the Act is shown by the respondent. 8] It may also be pointed out that it is the petitioner's case that no notice of personal hearing was received by the petitioner before passing of the impugned order. The Revenue has been unable to establish that any notice of personal hearing was served upon the petitioner under erstwhile Section 153 or under the new Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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