TMI Blog2023 (2) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... de of service; it merely stipulates the date on which an order, decision, summon, notice or any communication is deemed to have been served when it is dispatch through registered post or speed post. Thus, it is erroneous to contend that Section 153(3) of the Customs Act, provides for a mode of service other than as stipulated under 153(1)(b) of the Customs Act. As is apparent from the plain language of Section 153(3) of the Customs Act, it is open for any party to establish that the notices were not received on expiry of the normal time taken in transit for any article sent through speed post or registered post, as the case may be. In the present case, the petitioner has affirmed on affidavit that it did not receive the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugning an order dated 31.08.2022 (Order-in-Original No.22/JA/JC/ACE/2022 hereafter the impugned order ) passed by the Joint Commissioner of Customs imposing a penalty of ₹2,70,00,000/- (Rupees two crore seventy lacs) on the petitioner under Section 114AA of the Customs Act, 1962 (hereafter the Customs Act ). 2. The petitioner is an International Air Transport Association (IATA) Agent and is engaged in booking air freight for exporters and sub-agents through various airlines. The petitioner claims that in the normal course of its business, it receives bookings for air freight from clearing agents (CHAs), sub-agents, importers/exporters and brokers. 3. The petitioner has been penalized in respect of consignments exported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner did not receive a copy of the Show Cause Notice. Once again, on 23.08.2022, the petitioner sent a letter requesting the respondent to provide a copy of the Show Cause Notice. However, the same pattern followed; the respondent deferred the personal hearing and fixed the same on 26.08.2022, but did not provide a copy of the Show Cause Notice as requested by the petitioner. 7. The petitioner reiterated its request for a Show Cause Notice again, by its letter dated 26.08.2022 but a copy of the Show Cause Notice was not provided. 8. The respondent has filed the counter affidavit claiming that the Show Cause Notice was served in the petitioner. It claims that the Show Cause notice was issued in the normal course and was served by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication under this Act or the rules made thereunder may be served in any of the following modes, namely:- (a) by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him; (b) by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known place of business or residence; (c) by sending it to the e-mail address as provided by the person to whom it is issued, or to the e-mail address available in any official correspondence of such perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. Mr. Gogna, submitted that in terms of sub-section (3) of Section 153 of the Customs Act, a notice or any communication sent by speed post is deemed to have been received at the expiry of the period normally taken by such post. He also contended that Section 153(3) does not mention that the speed post or registered post is required to be with acknowledgement due . Therefore, communications sent by speed post without acknowledgement due, would also fall within the deeming provision of Section 153(3) of the Customs Act. 14. The aforesaid contention is unmerited. This Court is unable to accept that the mode of service through registered post or speed post as contemplated under sub-section (3) of Section 153 of the Customs Act is any di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication is deemed to have been served when it is dispatch through registered post or speed post. Thus, it is erroneous to contend that Section 153(3) of the Customs Act, provides for a mode of service other than as stipulated under 153(1)(b) of the Customs Act. 16. As is apparent from the plain language of Section 153(3) of the Customs Act, it is open for any party to establish that the notices were not received on expiry of the normal time taken in transit for any article sent through speed post or registered post, as the case may be. In the present case, the petitioner has affirmed on affidavit that it did not receive the Show Cause Notice. The petitioner had informed the respondent prior to the date of personal hearing regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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