TaxTMI 
TaxTMI 
2024 (8) TMI 1288
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.... the gold to the Petitioner. FACTUAL BACKGROUND: 2. Petitioner is a foreign national and a resident of Moscow, Russia. As per averments in the petition, petitioner purchased five gold bars, weighing 1075 grams from her bank in Russia. 3. Petitioner came to India and brought the said five gold bars for making jewellery and taking back to her country. 4. Petitioner was intercepted by the Customs Officers near the green channel. The gold bars were seized by the Customs Officers vide Detention Receipt No. 61069 dated 21.01.2023. Petitioner was forced to sign pre-narrated documents, which were in English language. Petitioner later returned to her country and sent a letter dated 07.02.2023 to the Commissioner of Customs stating the or....
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.... having been received from respondent No. 2. It is further submitted that even otherwise, the e-mail sent is not valid as per Para 2.1 of the E-mail Policy of India, passed by the Ministry of Communications & Information Technology. 8. Per contra, the learned Standing Counsel for respondent No. 2 has submitted that the SCN has been duly served to the petitioner through e-mail. The e-mail has not bounced back, therefore, there is a presumption of due service of notice upon the petitioner. REASONS & ANALYSIS 9. Before considering the merits of the contentions of the parties, it would be apposite to examine the relevant legal framework. 10. Section 110(2) of the Customs Act, 1962 reads as under:- "110. Seizure of Goods, Do....
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.... clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral....." 12. The manner in which the notice is to be served is provided in Section 153 of the Act, which reads as under:- [153. Modes for service of notice order, etc.-(1) An order, decision, summons, notice or any other communication under this Act or the rules made thereunder may be served in any of the following modes, namely:- (a) by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him; (b) by a registered post or speed pos....
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....r Clause (a) of Section 124 has to be issued to the owner of the goods or other person concerned within six months of the seizure of the goods, failing which, such goods shall be returned to the person from whose possession they were seized. Section 153 of the Act prescribes the modes of service of such notice. The methods indicated in Section 153(1) are alternative methods, anyone of which could be attracted in the first instance. 14. Undisputedly and as admitted, the SCN dated 03.07.2023 was attempted to be served to the petitioner by displaying the notice on the notice board of IGI Airport, Terminal-3, but the same is not a valid service, inasmuch as, petitioner is admittedly a foreign national and was not residing in India at the rel....