TMI Blog2020 (4) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 53412 of 2018-SM - FINAL ORDER NO. 50079/2020 - Dated:- 13-1-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Archana Sharma, Advocate for the appellant Shri Y. Singh, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: This appeal is filed against Order-in-original dated 14.05.2018 passed by the Commissioner of Customs (Import), ICD, Tughlaka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Khan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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