Service of Customs notice via e-mail necessary to prevent improper service to parties: Delhi HC

Bonanza Enterprises Vs Assistant Commissioner of Customs & Anr. (Delhi High Court) Delhi High Court held that in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent that service of notices ought to be effected even through email and on the common portal, in addition to the traditional methods as per Section 153. Facts- The Petitioner is an exporter of readymade garments including printed scarves etc. The case of the Petitioner is that it has been in business since 2001 and it had made certain exports to a Dubai based entity for MMF Printed Scarves ...