Service Of Notice On Adult Member Of Noticee Is Valid U/S 153 Of Customs Act, 1962: Kerala High Court
The Kerala Excessive Courtroom acknowledged that service of discover on the grownup member of noticee is legitimate beneath Part 153 Of Customs Act, 1962.
Part 153 of the Customs Act, 1962, outlines the modes of service for notices, orders, summons, and different communications beneath the Act and its guidelines.
Justice Ziyad Rahman A.A. acknowledged that “the contentions that the assessee was denied a correct alternative to contest the matter can’t be accepted. The discover was served upon the assessee via the aged member of the household is admitted and later, a possibility to seem via digital mode was availed by the assessee. By using the stated alternative, the assessee appeared earlier than the adjudicating officer involved and provided his clarification with out elevating any competition with regard to the non-receipt of present trigger discover or denial of alternative to submit an evidence to the present trigger discover.”
In this case, whereas the assessee/petitioner was coming from overseas, 1184.30 grams of capsules containing gold in paste type, have been recovered from the assessee.
Due to this fact, the proceedings beneath Part 123 of the Customs Act, 1962 have been commenced by issuing present trigger discover (Ext.P2). In accordance with the assessee, on the time when present trigger discover was issued, he was overseas and due to this fact, he couldn’t submit a correct reply to the stated present trigger discover.
It was additionally averred that, the aged mother and father of the assessee, who have been served with the discover, lacked the requisite literacy or understanding, with regard to the contents of the discover, and thus the assessee was disadvantaged of an alternative to offer a well timed reply to the present trigger discover.
Later, on coming to know concerning the present trigger discover, the assessee appeared for private listening to via digital mode and thereafter, order was handed.
The division submitted that as per Part 153(1)(a) of the Customs Act, a present trigger discover could be served to the addressee by giving it or tendering it on to any grownup member of his household residing with him. On this case, the discover was served upon the elder member of the household and due to this fact, there was correct discover.
The particular competition raised by the assessee is that he was not granted a correct alternative to defend the proceedings initiated based mostly on the present trigger discover.
The bench agreed with the division that service of discover on the grownup member in the household of the noticee could possibly be handled as correct service as contemplated beneath Part 153 of the Customs Act, 1962.
Due to this fact, in view of the truth that there’s an admission that the discover was served upon the assessee, via the elder member of the household of the assessee, the competition of the assessee can’t be accepted, added the bench.
Throughout the course of listening to, the assessee defined the circumstances beneath which he received concerned within the transactions and no competition was raised by him with the regard to the non-receipt of the present trigger discover or denial of alternative to submit reply to the identical.
In view of the above, the bench dismissed the petition.
Case Title: Manu Valiyaveettil Madhu v. Extra Commissioner of Customs
Case Quantity: WP(C) NO. 42612 OF 2024
Counsel for Petitioner/ Assessee: Adithya Kiran V.E, Christina Anna Paul and Leo Sanjo
Counsel for Respondent/ Division: Rajesh Ok. Raju
