TaxTMI 
TaxTMI 
1973 (8) TMI 45
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....ition praying that the High Court will be pleased to issue a Writ of certiorari calling for the records of the respondent. Additional Collector of Customs, Custom House, Madras, dated 28-11-1970 in O.S. No. 583 of 68 R.D. imposing a personal penalty of Rs. 15,000 under sec­tion 112 of the Customs Act, 1962 and to quash the said order. The petition was dismissed by Ramaprasada Rao, J., holding ....
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.... law, the entire proceedings are void. Section 110(2) of the Customs Act provides that where any goods are seized under sub-section (1) of Section 110 and no notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be re­turned to the person from whose possession they were seized. In this connection it is not necessary to....
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....ement 'left' on 13-5-1969, which is admittedly within six months, is relied on, while on behalf of the appellant it is stated that this notice with the endorsement 'left' is not proper service and therefore could not be relied on. 3. 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....
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.... 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 pre-paying 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 post. The normal presum....