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TMI Blog1988 (6) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which was subject to value and restriction, had been already utilised for the import of Mutton Tallow. In respect of the other licences the objection was that the goods were canalised items and therefore not permissible to be imported by any agency other than the canalising agency. 3. The Collector of Customs, who held the adjudication after duly complied with the procedural aspects held that the goods valued at Rs. 39,401/- was covered by the licence and the goods to the extent of Rs. 13,83,523.90 have been imported without cover of a valid licence. He therefore ordered confiscation but allowed redemption on payment of fine of Rs. 10,00,000/-. On appeal, the Central Board of Excise and Customs held that all the 8 licences produced by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Central Government on the appointed date viz. 11-10-1982. If no proceeding was pending before the Central Government on the appointed date, the question of transfer to the Tribunal would not arise. Shri Nankani urged that proceedings under Section 131(3) of the Customs Act as it stood before its amendment by Finance Act 2 of 1980 are deemed to have commenced on giving of a notice to the person affected. In that connection Shri Nankani placed reliance on the decision of the Tribunal reported in 1986 (25) E.L.T. 327. - The Collector of Customs and Central Excise, Rajkot v. Cotton Corporation of India and Others. The further submission of Shri Nankani was that the notice can be said to have been given only when the notice is actually ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this section - (a) in any case in which an order passed under Section 128 or Section 130 has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value; and (b) in any other case, unless the person affected by the proposed order has been given notice to show cause against it, within one year from the date of the order sought to be annulled or modified." (Emphasize supplied). 10. It is thus seen that giving of a show cause notice is a must before the Central Government exercises its suo motu revisional power. 11. Section 131(B)(2) of the Customs Act as amended reads : "Every proceeding which is pending immediately before the appointed day before the Central Government under Section 131, as it stood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 110 authorises seizure of goods, documents and things which are liable to confiscation under the Act. Sub-section (2) of Section 110 reads :- "Where any goods are seized under sub-section (1) and no notice in respect thereof is given under Clause (a) of Section 124 within six months of seizure of the goods, the goods shall be returned to the persons from whose possession they were seized;". Section 124 provides that no order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person is given a notice in writing informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty. 16. Section 128 which provides for an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the order, (ii) or sending it by registered post to the person for whom it is intended or to his agent; and (iii) if the notice cannot be served on him in the above said manners, by affixing it on the notice-board of the Customs House. 19. From the various provisions relating to the notice it is seen that the expressions used in different sections are different. Excepting in the matter of filing of the appeals, revision application and reference application, the actual service of notice appears necessary to initiate proceedings. In the case of appeals, revision application and reference application, it is sufficient if the impugned order is communicated. The actual service of the impugned order may not be necessary for reckoning the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered post, the Post Office is to be treated as an agent of the sender, and therefore, the date of mere sending over of the registered letter containing notice, to the Post Office would not be relevant but the date on which it is served on the a For taking the above view the Bench had relied upon the earlier judgment of the Tribunal reported in 1986 (23) E.L.T. 492 = 1985 ECR 2468 (Cegat) - M/s. Jayashree Textiles & Industries, Rishra v. Collector of Customs, Calcutta. 23. In K. Narasimhiah v. H.C. Singri Gowda and Others - AIR 1966 S.C. 330 - the Supreme Court considered the contention that the sending of the notice amounted to giving the notice. The Supreme Court observed - "Giving" of anything as ordinarily understood in the Engl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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