https://www.taxtmi.com/caselaws?id=192829 Under the Foreign Exchange Regulation Act, adjudication proceedings commence only when the show cause notice is actually served in the manner prescribed by the special rules. A notice sent by registered post does not amount to service if it is returned unserved, because the statutory scheme requires delivery, tender, or, on failure, affixture at the relevant premises; the general presumption under the General Clauses Act cannot override that special requirement. Where no affixture was effected after postal non-service, the proceedings did not begin and the extended retention period for the seized currency was unavailable, making retention beyond one year unjustified. en-us Mon, 03 Nov 1975 00:00:00 +0530 Fri, 23 Jun 2017 14:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192829 Under the Foreign Exchange Regulation Act, adjudication proceedings commence only when the show cause notice is actually served in the manner prescribed by the special rules. A notice sent by registered post does not amount to service if it is returned unserved, because the statutory scheme requires delivery, tender, or, on failure, affixture at the relevant premises; the general presumption under the General Clauses Act cannot override that special requirement. Where no affixture was effected after postal non-service, the proceedings did not begin and the extended retention period for the seized currency was unavailable, making retention beyond one year unjustified. Case-Laws FEMA Mon, 03 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192829