9911796707
TMI Blog2021 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition is taken up for final disposal at the admission stage itself. 3. The petitioner had suffered an order of assessment dated 22.09.2020. The petitioner had been called upon to pay a sum of Rs. 9,88,569/- towards duty of Drawback amount. Interest and penalty was also imposed. Since the petitioner had not questioned the same in the manner known to law or obtained interim order, the Customs authority proceeded to enforce the same and effected attachment of the petitioner's bank account with the third respondent and issued the impugned communication. The same is challenged in this writ petition. 4. The stand of the petitioner is that the impugned Order-in-Original was never served on the petitioner. 5. The matter was listed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him; (b) by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Seven only) from the petitioner's bank account and remit the same to the second respondent. This amount will be adjusted towards pre-deposit that the petitioner has to make for filing the statutory appeal. The petitioner is said to have received on 26.03.2021 the impugned Order-in-Original dated 22.09.2020. The petitioner shall file an appeal within a period of sixty days therefrom. The appellate authority will entertain the appeal without raising the question of limitation. The rights of the parties will abide by the outcome of the appeal. 11. Since the amount of Rs. 98,857/- from out of the petitioner's account is going to be retained and paid to the department, the impugned communication attaching the petitioner's bank ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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