Customs Act, 1962 Section 153 — Modes for service of notice order etc
Customs Act, 1962 · Modes for service of notice order etc
Plain-English Explanation
Overview
Section 153 of the Customs Act, 1962 outlines the acceptable methods by which customs authorities can serve notices, orders, summons, and other communications to individuals or businesses. This section is crucial because it ensures that proper procedure is followed when communicating important decisions that impact importers, exporters, and other parties involved in customs-related activities.
Who Does This Apply To?
This section applies to:
* Importers
* Exporters
* Customs brokers
* Any person or entity subject to the Customs Act, 1962
* Customs officers issuing the communication
How It Works
The Customs Act, 1962 specifies several permissible modes of serving notices, orders, etc. Here’s a breakdown:
-
Direct Service:
- The communication can be given directly to the addressee, importer, or exporter.
- It can be tendered to their customs broker, or their authorized representative (including an employee, advocate, or any other person).
- It can also be served to an adult member of the family residing with them.
-
Postal Service:
- Via registered post, speed post, or courier with acknowledgement due.
- Sent to the person's last known place of business or residence.
-
Electronic Communication:
- Sending to the e-mail address provided by the person.
- Using the e-mail address available in any official correspondence of that person.
-
Common Portal:
- Making the communication available on the common portal.
-
Public Notice:
- Publishing it in a newspaper widely circulated in the locality where the person is last known to have resided or carried on business.
-
Affixation:
- Affixing it in a conspicuous place at the last known place of business or residence.
- If not practicable, affixing a copy on the notice board of the customs office or uploading on the official website.
For deemed receipt via postal service, it's assumed the communication is received within the normal transit time unless proven otherwise.
Important Conditions & Exceptions
- Deemed Service: The order is considered served on the date it's tendered, published, affixed, or uploaded, regardless of when the recipient actually reads it.
- Postal Transit Time: For registered/speed post, the communication is deemed received after the typical postal transit time, unless the recipient proves otherwise.
- Alternative Modes: If direct service is not possible, the authorities can resort to postal, electronic, public, or affixation methods.
Practical Example
XYZ Importers receives a notice from the customs department regarding an alleged undervaluation of imported goods. The customs officer attempts to serve the notice directly at XYZ Importers' registered office but the office is closed. The officer then sends the notice via registered post to the same address. The postal service typically takes 3 days to deliver to that location. Unless XYZ Importers can prove they didn't receive the notice within those 3 days, the notice is deemed to have been served on the 3rd day after posting. Failure to respond within the stipulated time will result in further action from the department, assuming proper service.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What are the acceptable methods for the Customs Department to serve a notice, order, or summons under the Customs Act, 1962?
Section 153 of the Customs Act, 1962 outlines various modes of service including direct delivery, registered/speed post, courier, email, publishing in a newspaper, affixing at the last known place of business or residence, or making it available on the common portal. The department can choose any of these methods to ensure proper communication.
If a notice is sent by registered post under Section 153, when is it considered to be received by the recipient?
According to Section 153(3), if a notice is sent by registered post or speed post, it's deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit, unless the contrary is proved. This means the burden of proof shifts to the recipient to demonstrate non-receipt.
Can the Customs Department serve notices via email? What email address should they use?
Yes, Section 153(1)(c) explicitly allows for service via email. The department can use the email address provided by the individual or the email address available in any official correspondence related to the matter.
What is the significance of 'common portal' as mentioned in Section 153 regarding the service of notices?
Section 153(1)(ca) allows the Customs Department to serve notices by making them available on the common portal. This refers to a centralized electronic platform, like ICEGATE, where importers, exporters, and other stakeholders can access official communications from the department. This ensures efficient and transparent communication.
What happens if direct service or postal service of a notice is not feasible? What are the alternative options under Section 153?
If direct or postal service isn't practical, Section 153(1)(e) provides alternative options. The department can affix the notice in a conspicuous place at the last known place of business or residence. If even that is not feasible, they can affix a copy on the notice board of the office or upload it on the official website.
What is the 'date of service' of a notice according to Section 153 of the Customs Act, 1962?
Section 153(2) clarifies that the date of service is the date on which the notice is tendered (if served directly), published (in a newspaper), or affixed/uploaded (as per alternative methods). This date is crucial for calculating deadlines related to responses or appeals.
Who is considered an 'authorised representative' for the purpose of receiving notices under Section 153?
Section 153(1)(a) specifies that an authorised representative can include a customs broker, employee, advocate, or any other person authorized to act on behalf of the importer or exporter. Serving the authorized representative is considered equivalent to serving the importer or exporter themselves.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Modes of Service | Orders, decisions, summons, notices, etc., can be served through various methods including direct delivery, post, email, common portal, newspaper publication, or affixation at residence/business. |
| Direct Delivery | Service can be effected by giving the document directly to the addressee, importer, exporter, their customs broker, authorized representative (including employee, advocate), or an adult family member residing with them. |
| Postal Service | Service via registered post, speed post, or courier with acknowledgement due is permitted at the last known place of business or residence, including authorized representative. |
| Electronic Service | Documents can be sent to the email address provided by the recipient or available in official correspondence. |
| Service on Common Portal | Making the document available on the common portal is a valid mode of service. |
| Alternative Service (Publication) | If other methods fail, publication in a widely circulated newspaper or affixing at the last known place of business/residence is allowed. |
| Deemed Date of Service | The date of tendering, publication, affixation, or uploading is considered the date of service. |
| Deemed Receipt via Post | For postal service, the document is deemed received after the normal transit time, unless proven otherwise. |
Amendment History
Substituted by section 99 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018). Before substitution section 153 stood as under: "153. Service of order, decision, etc. - Any order or decision passed or any summons or notice issued under this Act, shall be served - (a) by tendering the order, decision, summons or notice or sending it 27[by registered post or buy such courier as may be approved by the 25[Principal Commissioner of Customs or Commissioner of Customs]] (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." Earlier, the words "by registered post or buy such courier as may be approved by the Principal Commissioner of Customs or Commissioner of Customs" was substituted by Act 23 of 2012, sec. 128, for "registered post to the person for whom it is intended or to his agent" (w.e.f. 28.5.2012).
Inserted (w.e.f. 28-03-2021) s. 99 of Finance Act 2021 (13 of 2021).