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TMI Blog1985 (9) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... goods cleared by Bill of Entry No. 1-752, dated 15-12-1980; whereas the second notice, issued on 3-11-1981, was in respect to goods covered by Bill of Entry No. 1-404 ,dated 10-9-1979. Both the consignments had been cleared initially, after assessment of duty at the rate of 40% plus 5% in terms of Notification No. 154/79-Cus., dated 4-7-1979, on the basis of declaration of the goods as : Raw wool from other animal hair . The Department subsequently came to entertain the view that these goods were classifiable under heading 53.01/05(1) of the Customs Tariff Act, 1975, and as such, not entitled to the benefit of Exemption Notification No. 154/79. 2. It appears that, in the first instance, demand was made in relation to the later Bill of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nments of Scoured Kid Mohair Wool , and had amplified in the Bills of Entry that the goods were Raw wool from other animal hair which declaration was accepted when the goods were cleared from Customs custody and duty paid accordingly and, as such, there was no mis-declaration or suppression of facts, and no justification for applying the extended period of limitation. 5. When the appeal was taken up for hearing on earlier occasions, Shri N.C. Sogani invited attention of the Bench to this contention of the appellants as to both the notices being barred by time. In regard to the objection taken by the S.D.R. - Shri K. Chandramouli at the time-that this point, having not been urged before either of the lower authorities, could not now be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to limitation vis-a-vis service of show cause notices. Shri N.C. Sogani appearing for the appellants, after briefly indicating the dates of Bills of Entry and payment of duty, and the dates of the corresponding show cause notices, argued that, so far as the second notice is concerned, there is a time gap of more than two years between the date of assessment and payment of duty, and the notice ; and even for the first notice, on respondent s own showing, the date of dispatch of the registered notice from the office is 15-6-1981. He contended that the appellants while filing the Bill of Entry, had given all the necessary particulars of the consignments, and there was no suppression or mis-statement of facts and, consequently, there was no ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued on 15-6-1981, was received-as the appellants have shown from their record - on 18-6-1981, and that has to be treated to be the date of service of notice and, on that reckoning, the notice was served on the appellants after expiry of six months from the date of payment of duty and is, thus, barred by time. He argued that the law also contemplated actual service of notice and made reference, in this regard, to Section 27 of the General Clauses Act, laying stress on the fact that, in terms of its provisions, service of a letter, sent by registered post, is deemed to have been effected, in the absence of any proof to the contrary, at the time at which the letter would be delivered in the ordinary course of post . 10. He contended that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down the principle that the delivery of a registered post is to be taken to have been effective when it can reach the addressee in the ordinary course, and that the notice sent on 15-6-1981 could not have, in any case, reached the addressee : (the appellants in this case) the same day, there is evidence placed on record by the appellants, about which the Bench has satisfied itself that it is relatable to the notice under reference, that it was actually received on 18-6-1981. 13. In view of the plain provisions of Section 28(1) as noticed above, and in view of the accepted principle that the Post Office is treated as an agent of the sender, the date of mere handing over of the registered letter, containing notice, to the Post Office would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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