HC Quashes Order as SCN was delivered at old address despite intimation of new address

Mahaveer NX Vs Principal Commissioner of Customs (Madras High Court) In a recent case before the Madras High Court, Mahaveer NX contested an order dated 01.03.2024, primarily on the grounds of a breach of natural justice. Mahaveer NX is involved in the import and trade of various decorative balloons, classified under Customs Tariff Heading 40169590, with exemption from basic customs duty claimed under relevant notifications. The petitioner asserted that despite a shift in their registered business address to No.137/IAI, Kosappur Road, Theeyampakkam, Madhavaram, they did not receive any notices...