https://www.taxtmi.com/caselaws?id=757584 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. en-us Tue, 27 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757584 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. Case-Laws Customs Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757584