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 by various Shipping Bill all dated 25th September, 2017 with the total Free On Board (‘FOB’) value of Rs. 3,72,96,859.60/- and total drawback amount claimed as Rs. 36,55,092.25/-.
According to the Petitioner, there were certain earlier inspections of the export consignments conducted by the Department of Revenue Intelligence (‘DRI’) at the Mundra Port and representative samples of the export goods were drawn for further investigation and the clearance of goods have been put on hold. The said proceedings was going on with the Department and an Order-in Original was passed pursuant to a Show Cause Notice (‘SCN’) dated 26th March, 2018. The said Order-in Original dated 19th November, 2020 was issued by the Adjudicating Authority, rejecting the contentions of Petitioner and imposing penalty.
