VIRSA SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) WE have heard the counsel for the petitioner, who submits that the adjudication in original dated 16th December, 1996 passed by the Deputy Commissioner of Customs, IGI Airport, New Delhi was not served on the petitioner. He submits that the petitioner subsequently on 30th May, 2009 obtained copy of the said order and, therefore, the appeal filed was not belated or barred by limitation. He submits that copy of the adjudication order in original should have been served at least on the counsel for the petitioner. It is stated that the adjudication order in original should have been sent to the address of the petitioner at Germany.

(2.) IN the writ petition the prayer made is that the respondents should release the gold seized from the petitioner upon payment of duty as applicable at that time and the respondents should compensate the petitioner for the loss suffered due to illegal confiscation of gold. In the amended writ petition, orders passed by the Government of India and the Commissioner (Appeals) and the adjudicating authority in original confiscating the gold have also been challenged.

(3.) THE appellate order passed by Commissioner (Appeals) dated 17th August, 2009 records that the order in original/adjudication order dated 16th December, 1996 was sent to the petitioner at his last known address vide dispatch entry No.11177 dated 23rd December, 1996 but the said letter was returned with the remarks that the addressee had left for Germany. Thereafter, the order in original was displayed on the notice board vide dispatch entry No. 11183 dated 23rd December, 1996. Under Section 153 of the Customs Act, 1962 clause (a) any order or decision passed is required to be served by tendering it or by sending it by registered post to the person for whom it is intended. Sub -clause (b) stipulates that when the order/decision cannot be served in the manner provided in sub -clause (a), the said order/decision can be served by affixing it on the notice board in the customs house. The said procedure has been followed.