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TMI Blog2021 (4) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... last resort. In the facts of the present case, it is found that without identifying, the noticee, nor taking any reasonable measures of any substituted service as mentioned in clause (d) and (e) of Section 153(1), the Adjudicating Authority have proceeded to pass the ex-parte adjudication order. For passing a valid adjudication order, valid service of show cause notice is essential. There is no valid service of show cause notice - Appeal allowed - decided in favor of appellant. - Customs Appeal No. 51112 of 2020-SM - FINAL ORDER NO. 51224/2021 - Dated:- 7-4-2021 - Mr. Anil Choudhary, Member (Judicial) Shri Akhil Krishan Maggu, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Corporation, Win Pro 8.1 x 64 Eng Inti pk DSP OEL DVD 218 2 27.01.2016 EA122469345 CN SFP Transciever Module (Fibre Optic LC Connector) 520 As the goods were liable for confiscation, the same were seized. Summons were issued in the name of the appellant dated 11.02.2016, 02.03.2016 and 15.03.2016. Thereafter, nobody appears before the DRI. An officer personally visited the premises at D-164, Punjabi Basti, Baljeet Nagar, New Delhi-110008, but the person - Shri Baljeet Singh was not found. Thereafter, without ascertaining or identifying the main person - Shri Baljeet Singh, show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the copy of notice of personal hearing issued on 19.06.2012, but there is no proof of service. 6. Learned Authorised Representative for the Revenue submitted the copy of report from the foreign post office, New Delhi wherein he stated that there is no record of regular imports by this appellant and a similar report dated 10.02.2021 have been received from the Deputy Commissioner (EDI), ACC Export. Ld. AR further submitted that the address given by the appellant in the memo of appeal is same on which the show cause notice etc. was issued through speed post, and accordingly states that there is sufficient service of show cause notice. 7. Learned Counsel for the appellant reiterates his submission and states that Revenue have resor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed or uploaded in the manner provided in sub-section (1). (3) When such order, decision, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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