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Issues: Interpretation of Section 153 of the Customs Act, 1962 and Exhaustion of modes under Section 153(a) before resorting to Section 153(b)
Interpretation of Section 153 of the Customs Act, 1962: The judgment focused on the interpretation of Section 153 of the Customs Act, 1962, specifically addressing the modes of serving orders or decisions under the Act. The court emphasized that the methods provided in Section 153(a) are alternative ways to serve an order or notice, depending on the feasibility of each method. It was highlighted that if attempts to serve through registered post fail, the authorities can resort to Section 153(b) which allows for serving the order by affixing it on the notice board of the customs house. The court upheld the legality of utilizing Section 153(b) in cases where other methods of service are not feasible or successful. Exhaustion of modes under Section 153(a) before resorting to Section 153(b): The appellant relied on rulings from the Allahabad High Court to argue that all modes under Section 153(a) must be exhausted before resorting to Section 153(b). However, the court distinguished the wording of the rule interpreted in those decisions from Section 153(b) of the Customs Act. It was clarified that Section 153(a) provides alternative methods of service, and any one of them can be attempted initially. The court emphasized that insisting on attempting all methods under Section 153(a) before using Section 153(b) would render the section unworkable. Ultimately, the court found no reason to interfere with the appeal and directed the parties to bear their respective costs. Separate Judgment: No separate judgment was delivered by the judges in this case.
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