2001 (1) TMI 108

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....port No. C-425589 arrived at LCS Attari, Rail on 30-1-95 for going to Pakistan. He presented his baggage and declared some personal effects. On thorough search of his baggage in the presence of independent witnesses, 7500 US Dollars (70 currency notes of 100 denomination and 10 currency notes of 50 denomination and Pak currency notes Rs. 32,500/- (27 currency notes of Rs. 1,000/- denomination and 11 currency notes of Rs. 500/- denomination) were recovered from two polythene packages covered with thread and concealed in a Chyavanprash package. The total value of the recovered foreign currency in Indian currency was at Rs. 2,63,225/-. In his statement recorded by the Customs, Shri Mohammed Akbar inter alia admitted the fact of concealment of ....

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....is stated that the findings of the Commissioner (Appeals) "there is no indication in the impugned order that acknowledgement due was received in this office as a proof of service of notice on the appellant" is not correct. As notice in terms of Section 153 of the Customs Act, 1962 can be served in the following manner :- (a)        By tendering the order decision/summons notice or sending it by registered post to the person by whom it is intended or to his agent; (b)        By affixing it on the notice board of the Customs House. In the present case show cause notice was sent to the applicant by registered post and provisions of Section 153 were duly complied wit....

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....noticee since the same was sent vide registered post in terms of Section 153 of the Customs Act, 1962. The respondent says that the applicant-Commissioner has not tendered evidence about sending the show cause notice through registered post to him; the order-in-original does not say anything about the receipt back of the AD card from the addressee in token of service of the registered letter; the original order passed being ex parte and he not being the owner of currency (as deposed at the detection stage), the application may be set aside. 7.Govt. would observe that in adjudication proceedings besides the legal provisions, principles of natural justice also have a role to play. As per the latter the noticee has to be given reasonable op....