Customs notice service by email is valid when sent to the address furnished by the noticee, defeating release of seized goods.

Section 110(2) of the Customs Act requires a notice under Section 124(a) within six months of seizure, and Section 153 permits service by email at the address furnished by the noticee. The document explains that a notice initially attempted through other modes was ultimately validly served by email, so a contrary internal email policy could not override the statutory mode of service. It also notes that the petitioner did not establish non-receipt of the email service, and the electronic record relied on for that claim was found unreliable. On that basis, service within the six-month period was treated as effective, preventing return of the seized gold bars.

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Issues: Whether the show cause notice was validly served within the prescribed six-month period under the Customs Act so as to defeat the claim for release of the seized gold bars.

Analysis: Section 110(2) of the Customs Act requires a notice under Section 124(a) to be issued within six months of seizure, failing which the goods are liable to be returned. Section 153 of the Customs Act provides alternative modes of service, including electronic service at the email address provided by the noticee. The notice was initially attempted by other modes, but valid service was ultimately effected by email at the address furnished by the petitioner herself. The challenge based on the Government of India email policy failed because that policy could not override the statutory mode of service created by Section 153. The petitioner also failed to establish non-receipt of the email service, and the electronic record relied upon for that purpose was found untrustworthy. Since the notice was served on 04.07.2023, within six months of the seizure dated 21.01.2023, the statutory condition for return of the goods was not satisfied.

Conclusion: The notice was validly served within time, and the petitioner was not entitled to release of the gold bars.

Ratio Decidendi: Where Section 153 of the Customs Act authorises service of notice by email at the address provided by the noticee, such service is valid notwithstanding a contrary internal policy, and timely electronic service within the Section 110(2) period prevents return of the seized goods.

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