TMI Blog2021 (6) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... s not placed on record any proof for receipt of acknowledgement of the show cause notice alleged to have been sent via Registered Post Acknowledgement Due (RPAD) and hence till one can hardly assume that the respondent has exhausted the direct methods of service. Service by indirect methods, such as publication and affixture (S.153 (1) (d) and (e) must be only after service by direct means set out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 (in short 'Act') is that it is not preceded by a pre-assessment notice or show cause notice. 3. The impugned order refers to a show cause notice that is issued to the petitioner (though no date is given for the same) that the respondent states, the petitioner did not respond to. Thereafter, the Officer goes on to say that a public notice was issued by the Commissioner of Customs no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by registered post on 21.01.2020. Mr.Ravi, fairly admits to the position that there is no acknowledgement of receipt for the same. He would also refer to the provisions of Section 153 as substituted by Finance Act, 2018 dated 28.03.2018 reading thus: 153. (1) An order, decision, summons, notice or any other communication under this Act or the rules made thereunder may be served in any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have resided or carried on business; or (e) by affixing it in some conspicuous place at the last known place of business or residence of the person to whom it is issued and if such mode is not practicable for any reason, then, by affixing a copy thereof on the notice board of the office or uploading on the official website, if any. (2) Every order, decision, summons, notice or any commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for receipt of acknowledgement of the show cause notice alleged to have been sent via Registered Post Acknowledgement Due (RPAD) and hence till one can hardly assume that the respondent has exhausted the direct methods of service. Service by indirect methods, such as publication and affixture (S.153 (1) (d) and (e) must be only after service by direct means set out in Section 153(1)(a),(b) and (c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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