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TMI Blog2021 (6) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.K.Ravi Senior Standing Counsel ORDER Heard Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.K.Ravi, learned Senior Standing Counsel for the respondent. 2. The short point that is involved in this Writ Petition, where the challenge is to an order of assessment dated 26.09.2020, passed in terms of the provisions of the Customs Act, 1962 (in short 'Act') is that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai. Since there was no response from the petitioner, the Officer has proceeded to pass the impugned order. The aforesaid procedure, according to the revenue, satisfies the principles of natural justice. 5. A counter has been filed wherein at paragraph 3, the respondent refers to issuance of show cause notice (again no date is mentioned), by registered post on 21.01.2020. Mr.Ravi, fairly ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of business or residence; (c) by sending it to the e-mail address as provided by the person to whom it is issued, or to the e-mail address available in any official correspondence of such person; (d) by publishing it in a newspaper widely circulated in the locality in which the person to whom it is issued is last known to have resided or carried on business; or (e) by affixing it in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure is one of the modes prescribed, is the method last preferred and must be taken recourse to, only if service by registered post or by other conventional modes, such as by tendering directly to the assessee, importer or exporter, are not successful. 7. In the present case, the Revenue has not placed on record any proof for receipt of acknowledgement of the show cause notice alleged to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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