TMI Blog2019 (7) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... g it. Read with section 27 of the General Clauses Act, it becomes clear that when a document to be served is sent by registered post to the proper address with prepaid postage its service is deemed to be effected at the time at which the letter would be delivered in the ordinary course of post, unless the contrary is proved. We are unable to accept the Petitioners' contention that there has been no proper service as contemplated under section 153 of the said Act. Petition dismissed. - WRIT PETITION NO.435 OF 2019 - - - Dated:- 26-6-2019 - M.S. SANKLECHA M. S. SONAK, JJ. Mr. Aseem Naphade a/w. Mr. A.H. Mehta and Ms. Ashwini Pawar I/b. Akshar Laws, for the Petitioners. Mr. Vijay Kantharia a/w. Mr. Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the order cannot be served in the manner as indicated, then the same has to be served by affixing it on the notice board of the customs house. He submits that in the present case, there is no proof of service as contemplated by section 153 of the said Act. He submits that in the absence of any valid service of show cause notice, the Respondents had no right to make order in original dated 22nd December, 2005. In any case, in the absence of service of order in original dated 22nd December, 2005 and offer of opportunity to the Petitioners to appeal against the same, the Respondents are not justified in seeking to enforce the demand. 4. Mr. Naphade submits that there is nothing in the order in original dated 22nd December, 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued and sent to the Petitioners by registered A.D. He submits that in terms of Section 153 of the said Act sending notices by registered A.D. is good service. He submits that the Petitioners after furnishing a bond for clearance of the goods did not even bother to pursue the matter and in such circumstances the Petitioners cannot complain of denial of any reasonable opportunity. Mr. Kantharia submits that the Petitioners have made misstatement in the Petition and there is suppression of facts. For all these reasons, Mr. Kantharia submits that the present Petition warrants dismissal. 6. The rival contentions now fall for determination. 7. The Petitioners had applied for registration of their contract under Project Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers that their factory was closed completely since on or about 2001 and some where in the year 2002 Indusind Bank had taken possession of the factory under the Securitization Act. The case of the Petitioners is that since the factory was closed, the record and documents are not traceable. 10. Mr. Debashis Benarjee, Assistant Commissioner of Customs has filed affidavit in reply on behalf of the Respondents. In the affidavit in reply, it is pointed out that the Petitioners had provided registered address of their factory at F9, MIDC Industrial, Satpur, Nasik-7 and the office address as Jaywant Industrial, 62, Tardeo Road, Mumbai 34. In the affidavit it is stated that several notices including the show cause notice dated 3rd Novembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is material on record to suggest that notices as well as the order in original were indeed sent by RPAD to the address in the official records as well as address furnished by the Petitioners themselves. 12. The affidavit in reply filed by Mr. Debashis Benarjee, Assistant Commissioner of Customs sets out in detail the manner in which the service of notice as well as the order in original came to be effected upon the Petitioners. The Petitioners do not appear to have been quite candid in making the true and correct averments on the aspect of their address. The Petitioners have merely made some vague reference to the factory premises being closed form 2001 to 2007. The material on record does indicate that the Petitioners have the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat effective service should be effected upon the person receiving it. Read with section 27 of the General Clauses Act, it becomes clear that when a document to be served is sent by registered post to the proper address with prepaid postage its service is deemed to be effected at the time at which the letter would be delivered in the ordinary course of post, unless the contrary is proved. Based upon all these, we are unable to accept the Petitioners' contention that there has been no proper service as contemplated under section 153 of the said Act. 16. The factual position in case of Prince International (supra) is quite at variance with the factual position in the present case. Therefore, relying upon stray sentence in par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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