Service Of Notice On Adult Member Of Noticee Is Valid U/S 153 Of Customs Act, 1962: Kerala High Court

The Kerala High Court stated that service of notice on the adult member of noticee is valid under Section 153 Of Customs Act, 1962. Section 153 of the Customs Act, 1962, outlines the modes of service for notices, orders, summons, and other communications under the Act and its rules. Justice Ziyad Rahman A.A. stated that “the contentions that the assessee was denied a proper opportunity to contest the matter cannot be accepted. The notice was served upon the assessee through the elderly member of the family is admitted and later, an opportunity to appear through virtual mode was availed by the assessee. By utilizing the said opportunity, the assessee appeared before the adjudicating officer concerned and offered his explanation without raising any contention with regard to the non-receipt of show cause notice or denial of opportunity to submit an explanation to the show cause notice.” In this case, while the assessee/petitioner was coming from abroad, 1184.30 grams of capsules containing gold in paste form, were recovered from the assessee. Therefore, the proceedings under Section 123 of the Customs Act, 1962 were commenced by issuing show cause notice (Ext.P2). According to the assessee, at the time when show cause notice was issued, he was abroad and therefore, he could not submit a proper reply to the said show cause notice. It was also averred that, the elderly parents of the assessee, who were served with the notice, lacked the requisite literacy or understanding, with regard to the contents of the notice, and thus the assessee was deprived of an opportunity to provide a timely reply to the show cause notice. Later, on coming to know about the show cause notice, the assessee appeared for personal hearing through virtual mode and thereafter, order was passed. The department submitted that as per Section 153(1)(a) of the Customs Act, a show cause notice can be served to the addressee by giving it or tendering it directly to any adult member of his family residing with him. In this case, the notice was served upon the elder member of the family and therefore, there was proper notice. The specific contention raised by the assessee is that he was not granted a proper opportunity to defend the proceedings initiated based on the show cause notice. The bench agreed with the department that service of notice on the adult member in the family of the noticee could be treated as proper service as contemplated under Section 153 of the Customs Act, 1962. Therefore, in view of the fact that there is an admission that the notice was served upon the assessee, through the elder member of the family of the assessee, the contention of the assessee cannot be accepted, added the bench. During the course of hearing, the assessee explained the circumstances under which he got involved in the transactions and no contention was raised by him with the regard to the non-receipt of the show cause notice or denial of opportunity to submit reply to the same. In view of the above, the bench dismissed the petition. Case Title: Manu Valiyaveettil Madhu v. Additional Commissioner of Customs Case Number: WP(C) NO. 42612 OF 2024Citation: 2025 LiveLaw (Ker) 382 Counsel for Petitioner/ Assessee: Adithya Kiran V.E, Christina Anna Paul and Leo Sanjo Counsel for Respondent/ Department: Rajesh K. Raju Click Here To Read/Download The Order

Service Of Notice On Adult Member Of Noticee Is Valid U/S 153 Of Customs Act, 1962: Kerala High Court

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