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TMI Blog2012 (9) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as Annexure-1. He was served with a show cause notice on 7-10-1989 in registered AD manner, copy whereof is placed on record as Annexure-10. Miscellaneous Petition No. 44/1990 was submitted with allegations that the said show cause notice was given to the petitioner beyond the statutory period of six months, as prescribed in Section 110 of the Customs Act, 1962. Accordingly, a prayer was made for issuance of writ of certiorari for quashing of the said show cause notice. Additionally, a direction was sought against the respondents for return of the seized articles/goods. In the return, it was stated that the seizure was duly made and the show cause notice was duly given to the petitioner. It was served on 28-9-1989, by way of affixture at the residential premises of the petitioner and a panchnama was duly prepared to this effect, as revealed in Annexure R/1. Additionally, show cause notice was also issued by the Office of the Collector, Customs & Central Excise, Indore on 29-9-1989 by registered post. A show cause notice was also affixed on the Notice Board of respondent's Office on 29-9-1989 vide Annexure R/2. Accordingly, the seizure having been duly made and the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion, the notice given to five of the Councillors was of less than three clear days." According to him, notice under Clause (a) of Section 124 of the Customs Act, 1962 referred to in sub-section (2) of Section 110 thereof, can be said to be given only on service on the addressee. 7. In order to appreciate the rival contentions, we feel it necessary to reproduce the relevant portions of the following provision of law :- "Section 110. Seizure of goods, documents and things.- (2) Where any goods are seized under sub-section (1) and no notice in respect of the goods, the goods shall be returned to the person from whose possession they were seized : Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding six months. Section 124. Issue of show cause notice before confiscation of goods, etc. - 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 - (a) 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" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seizure of the goods, is not served on such person within six months. On the contrary, if the same is construed so as to mean service within six months from the date of seizure, such person may avoid the service of notice for a period up to six months and may further take undue advantage by invoking sub-section (2) of Section 110. Needless to say that notice may be given by invoking the mode of registered post, which seems to have been prescribed by virtue of Section 153 of the said Act. 10. In the case of Narsimhiah (supra), it has been further observed :- "15. A consideration of the object of these provisions and the manner in which the object is sought to be achieved indicates that while the legislature did intend that ordinarily notice as mentioned should be given it could not have intended that the fact that the notice is of less than the period mentioned in the section and thus the Councillors had less time than is ordinarily considered reasonable to arrange his other business to be free to attend the meeting, should have the serious result of making the proceedings of the meeting invalid. 20. We are, therefore, of opinion that the fact that some of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in writing as provided in Section 124 and which is required to be given within six months, is to give the authority concerned a time-limit of six months to make out a case for confiscation of the goods seized. 29. Once the authority concerned makes out a case for confiscation within the time-limit, it cannot be sit idle. It has to make the concerned person aware of such case by giving the written notice. The question therefore is how to give such notice. 30. The only mode or manner of serving of notices issued under the Act has been provided in Section 153. The legislature in Section 153 of the Act gave a clear mandate that any notice issued under the Act should be served in the manner provided in the section. 31. The legislature, while providing that a notice under Section 110(2) must be given within the time as specified in the said section did not provide in the section itself as to how such notice should be given, but as the same time provided that a notice under Section 110(2) should be a notice "issued" under Section 124 of the Act and "any notice", issued under the Act," which obviously includes a notice under Section 124 of the Act, should be "serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsmission by registered post in case both are possible. 38. Thus, the logical conclusion would be that service of a notice will be complete either by tendering or by sending the same by registered post, since the legislature has equated both the situations by using the word "or". 39. In the event of the notice is tendered, the date on which the same was tendered should be taken as the date of giving of notice, but if the other option is exercised and the notice is sent by registered post the date of sending the notice should be the date of giving of notice as contemplated by Section 110(2) of the Act. Any other construction will render the legislative intent of equating tender with sending by registered post otiose." 14. We may also successfully refer to the Division Bench decision of the Court of Punjab & Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Mohan Bottling Co. (P) Limited reported as 2010 (255) E.L.T. 321 (P & H), which is to the effect that sending of notice through registered post at the correct address of the assessee is sufficient compliance. In the case in hand, we are not concerned with the presumption of service, be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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