Service of Notice, Order etc.

Service of Notice, Order etc.

    • Don't tender a summons or notice etc. to a third person - it would tantamount to non-service.
    • A Custom House Agent is Agent of the principal in respect of the particular Shipping Bill or Bill of Entry alone for which authorization is given by the exporter / importer.
    • If to be sent by post - please send only by Registered Post.  The receipt issued by the postal authorities in original  to be preserved in the concerned file - in the absence of which service cannot be substantiated.
    • Only where the order, decision, summons or notice cannot be served in the manner provided in sec.153 (a), affixing it on the notice board of the customs house to be resorted to.
    • Display in notice board too should be done before expiry of the time limit. 
    • Wherever full postal address is not available with the department, the case would fall under s. 153 (b).

Extract of a  recent Judgement on service of order, notice etc.:

M/S.Arunsaran Textiles Pvt. Ltd vs Director General Of Foreign Trade  - Madras High Court, Writ Petition No.34796 of 2007 and M.P.Nos.1 and 2 of 2007 on 15 February, 2011

11. On a perusal of the provisions of the Customs Act, 1962 and the Central Excise Act, 1944, extracted above, it is clear that the notice should be sent by registered post. The proceedings initiated under the Foreign Trade (Development and Regulations) Act, 1992 in this case is based on import of certain goods by taking the benefit of partial duty exemption and for contravention of the export obligation, the penalty is imposed after adjudication. Therefore, the penal proceeding requires proper notice.

12. In the absence of particular mode of service in the Foreign Trade (Development and Regulation) Act, 1992, one has to necessarily fall back on the provisions of the General Clauses Act. The Central Excise Act, 1944 and the Customs Act, 1962 are separate, independent provisions and are self contained. In a case of this nature, when the Foreign Trade (Development and Regulation) Act, 1992 does not provide for any particular mode of service, then, Section 27 of the General Clauses Act, 1897 will come into operation. Section 27 of the General Clauses Act definition includes various modes of service like, "serve", "give" or send" or any other expression to mean service by registered post.  Full Text