TaxTMI 
TaxTMI 
TaxTMI 
1986 (1) TMI 221
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....ver was returned by the Postal authorities with the remark "N.P. 15-12-1982, 16-12-1982 and out of station deposited for 7 days on 17-12-1982 "and" enquired about the addressee as per the address. It was told that he has not returned and it is not known when he will be returning. Hence returned to the sender on 28-12-1982." Thus the said registered cover was received back as undelivered on 30-12-1982. Thereupon on 31-12-1982, the show-cause notice was sent to the Superintendent, Central Excise, Raigarh, for personal service on the respondent, which was served on 7-1-1983. After the usual enquiry, the adjudicating authority vide his Adjudication order No. VIII (Cus.) 10-5/82/Adj/12623-28 dated 17-9-1983 absolutely confiscated the seized contraband goods including cash and also imposed a penalty of Rs. 5,000/- on the respondent. Against this order, the respondent preferred an appeal before the Collector of Customs (Appeals), New Delhi, which was allowed by the Collector of Customs (Appeals) vide his Order-in-Appeal. 3. Before the Collector of Customs (Appeals), the respondent urged many points, but the learned Collector of Customs (Appeals) instead of deciding the appeal on mer....
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.... thousand rupees, by an Assistant Collector of Customs; and (c) where the value of the goods liable to confiscation does not exceed two thousand five hundred rupees, by a gazetted officer of Customs lower in rank than an Assistant Collector of Customs." 8. Section 153 of the Customs Act provides :- "Any order or decision passed or any summons or notice issued under this Act, shall be served- (a) by tendering the order, decision, summons or notice or sending it by registered post to the person for whom it is intended or to his agent; or (b) if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the Customs house." 9.  On the strength of the aforesaid provisions, the question that arises as to when the notice contemplated by Section. 110(2) of the Customs Act can be said to have been 'given' as the appellant contends; when it is issued and reaches the person concerned or when can it be said to have been given until when it is actually received by the person concerned, as the respondent contends. In other words, the contention is whether the words "given a notice" used in Section 110(2) of the C....
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....e could not be found, "giving" is complete in the eye of law. Thus, the said case relied upon by the respondent in his written submissions has not help him at all. On the contrary, it helps the appellant. It may also further be added that in the case of K. Narasimhiah v. Singri Gowda and Others (supra) admittedly the notices of requisite three days of calling a meeting on 14-10-1963 as contemplated by the provisions of the Mysore Town Municipalities Act, 1951, were sent on 10th October but they were actually served on the 11th, 12th and 13th. It is under these circumstances that their Lordships held that "giving" of notice was not complete inasmuch as the Councilors of the Municipality received less than three clear day's notice of the intended meeting. In that case, it was nobody's case that the said notices were offered to the Councilors concerned but could not be delivered as the Councilors concerned could not be found. The second case of Ambalal Morarjl Soni v. Union of India & Ors.-AIR 1972 Guj. 126 relied on by the respondent is based on the observations made by their Lordships of the Supreme Court in the case of K. Narasimhiah v. Singri Gowda (supra) and is distinguishable o....
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....on is made clear by Section 113 of the Act which provides that any notice "issued" under the Act shall be served by tendering it or sending it by regd. post to the person concerned. The word used in Section 113 is "issue" and not "give". While Section 79 provides for giving notice. Section 113 provides for the manner of doing it. "Issuing notice" by sending it by registered post is a recognised manner of service. It can therefore easily be inferred that all that Parliament intended was that the appropriate authority should send notice in writing by registered post before the expiry of the six months period." A Division Bench of the Madras High Court has also expressed the same view in the case of P. Bhormal Tirupati v. Addl. Collector of Customs, Madras-AIR 1974 Mad. 224. In that case also, the notice issued u/s. 110(2) of the Customs Act was returned with the endorsement "Left". The observations made by their Lordships in paragraph 3 of the judgement are pertinent, which run :- "The only point that arises is whether the service by registered post effected on 13-5-1969, which was returned with the endorsement "left" is sufficient notice. Section 153 of the Act states that any ord....