070401 dated 29.05.2010
Reg: Closure of grievance CBOEC/E/2010/00014 – Additional Input – provided.
01. We find from the action status details that our suggestion was forwarded to concerned authority for appropriate action. We request that the response may please be sent to us by email to firstname.lastname@example.org
2. Further, in regard we furnish the following extract found in CBEC website which we believe would be useful with regard to the suggested amendment of s. 153 of the Customs Act, 1962 and s. 37 C of the Central Excise Act, 1944.
Clause 76 of the Bill seeks to substitute section 282 of the Income-tax Act which relates to service of notice generally. Under the existing provisions contained in the said section a notice or requisition under the Act may be served on the person therein named either by post or as if it were a summons issued by a court.
It is proposed to provide that the service of notice or summon or requisition or order or any other communication may be made by delivering or transmitting a copy thereof by post or courier service or in such manner as provided in the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000; or by any other means of transmissions as may be provided by rules made by the Board in this behalf.
It is also proposed that the Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which such communication may be delivered.
This amendment will take effect from 1st October, 2009.