9911796707
TMI Blog1993 (9) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... Act with an option to the petitioner to redeem the gold ornaments on payment of fine of Rs. 5000/- within three months from the date of receipt of the order. 2. The case of the petitioner is that the third respondent did not take any steps to dispose of the appeal filed by him for about 8 years, that he was informed as per Ext. P-2 of the posting of the appeal on 26th June, 1986 and that his counsel appeared before the third respondent on the hearing date and that it was submitted that the petitioner be allowed to redeem the gold ornaments on payment of fine of Rs. 5000/-. Third respondent passed Ext. P-6 order rejecting the appeal and confirming Ext. P-1. Petitioner contends that he is ready to pay the fine amount of Rs. 5000/- that his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served - (a) by tendering the order, decision, summons or notice or sending it by registered post to the person for whom it is intended or to his agent; or (b) if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house." Thus it can be seen that notice issued under Section 153 can be sent by registered post either to the person for whom it is intended or to his agent and if it cannot be so served, the service may be effected by affixing on the notice board of the customs office. It cannot be held that it is open to the authority to take the stand that it is open to him to adopt any of the modes of service as prescribed under clause (a) or ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as sufficient notice is not tenable. 6. As there was no compliance of Section 153 petitioner's contention that he knew of Ext. P-6 order only as per Ext. P-5 communication cannot be brushed aside. Petitioner's request to allow him to pay the penalty was turned down as per Ext. P-11 order on the ground that he did not pay the fine within the stipulated period. As I find that the petitioner cannot be attributed with the knowledge of Ext. P-6 order at any time prior to Ext. P-5 his request to redeem the gold ornaments on payment of the fine imposed upon him has to be allowed. I do so. Respondents are directed to allow the petitioner to redeem the gold ornaments referred to in Ext. P-1 order on payment of the redemption fine of Rs. 5000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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