2019 (1) TMI 9

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....to be deducted from the sale proceeds thereof. 2. This Court heard the learned counsel for the Petitioner and the learned standing counsel for the Respondents and also perused the materials placed on record. 3. The case of the Petitioner is that the Petitioner had imported 50 pieces of old and used photocopiers and filed a Bill of Entry No.934458, dated 26.12.2005 for clearance. The 2nd Respondent had passed an order, imposing a redemption fine of Rs. 1,14,000/- and penalty of Rs. 22,000/- under Section 112(a) of the Customs Act and on such payment, the goods were released. Thereafter, aggrieved by the said order, the Respondent / Department, had preferred an appeal before the 3rd Respondent and the said appeal was allowed. After the den....

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....NO 7575/2008, dated 27.03.2008 under Section 125 of the Customs Act, granting an option to redeem on payment of fine of Rs. 2,85,000/- and penalty of Rs. 1,14,000/- under Section 112(a) of the Customs Act and stating that after adjusting the fine and penalty as per the order dated 30.12.2005, the remaining amount of Rs. 1,71,000/- towards fine and Rs. 92,000/- towards penalty are to be recovered. 6. It is also brought to the notice of this Court by the learned standing counsel for the Respondents that the Petitioner did not appear before the Appellate Authority for the personal hearings on 17.12.2007, 20.12.2007 and 24.12.2007 and also failed to appear for the personal hearings before the Original Authority. Therefore, the Original Order w....

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....ost duly addressed to the Appellant. The section requires that notice shall be served by sending it by registered post to the person for whom it is intended. The section does not require that effective service should be effected by the Appellant receiving it. This position is made clear by reference to Section 27 of the General Clauses Act which states that where any Central Act, requires any document to be served by post, then, unless a different intention appeals, the service shall be deemed to be effected by properly addressing prepaying and posting by registered post, a letter containing the document, and unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of pos....

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....eed post acknowledgement due. Therefore, the service is in order. This Court is not inclined to accept the plea of the Petitioner that there was no proper service." 9. The main argument advanced by the learned counsel for the Petitioner is that the Original-In-Order No.7575/2008, dated 27.03.2008 was not served on the Petitioner before passing the impugned detention notice. It has been specifically stated in the counter affidavit that through a letter dated, 09.04.2007, The Respondents had informed the Petitioner about the said order. Since no reply was received from the Petitioner, personal hearings were given on 17.2.2007, 20.12.2007 and 24.12.2007, by letter dated, 12.12.2007. However, the Petitioner did not appear for the personal he....