Valid service of customs adjudication order upheld where notice was sent to last known address and displayed on notice board.

Service of an adjudication order under Section 153 of the Customs Act, 1962 was valid where it was sent by registered post to the last known address and, on non-service, affixed on the customs house notice board. The petitioner had already received the show cause notice and was aware of the proceedings, so he could not rely on alleged non-service or delay to avoid the order's consequences. His absence from the proceedings and absconding conduct prevented him from claiming that the order was first known to him only much later. The plea of lack of service and belated challenge was rejected.

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Issues: Whether the adjudication order was duly served in accordance with Section 153 of the Customs Act, 1962 and whether the petitioner could avoid the consequences of the adjudication order on the plea of non-service and delay.

Analysis: The order in original was sent to the petitioner at his last known address by registered post and, when it could not be served, was displayed on the customs house notice board in terms of Section 153 of the Customs Act, 1962. The petitioner had already been served with the show cause notice and was aware of the adjudication proceedings. In view of the petitioner's absence from the proceedings and his absconding conduct, he could not claim that the order was first known to him only in 2009 or take advantage of his own wrong.

Conclusion: The service of the adjudication order was held to be valid and the plea of lack of service and belated challenge was rejected.

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