Service of a show-cause notice under s. 110(2) of the Customs Act, 1962, is sufficient if sent by registered post within the six-month period, irrespective of the date of actual service.

Ruma Pal, J.

The petitioner claims to be an owner of 1400 kgs. of cinnamon, 20 kgs. cardamom and 17 kgs. 500 grams of raisin (referred to as the 'goods'). The goods were seized by the Customs Authorities on 19/20th July, 1992 at Kulpi Ghat, near Diamond Harbour. The petitioner has now filed this writ application praying for release of the seized goods on three grounds, namely-

(i) Six months had expired since the seizure without any notice under s. 124 of the Customs Act, 1962 being served upon the petitioner. As such, by virtue of the provisions of s. 110(2) of the Act, the petitioner was entitled to the return of the goods;

(ii) There was no proof that the goods were in fact of foreign origin. The goods were freely available in the Indian market. Reliance has been placed on two decisions, one of the Tribunal and one of the Collector of Customs (Appeal) which will be considered at the appropriate stage in this judgment;

(iii) The respondents had pre-judged the issue. This is clear from the language used by the respondents in their affidavit. Therefore, the adjudication proceedings, if commenced, should not be allowed to continue;

(iv) A copy of the show cause notice annexed with the affidavit-in-opposition does not show that it was addressed to the petitioner. In the space where the name of the addressee should have been given instead of the petitioner's name the words "as brief facts" appear. As such the show cause notice was invalid.

2. The respondents have controverted the submissions made by the petitioner and have stated that the show-cause notice had properly been issued to the petitioner on 11th January, 1993 before the expiry of the six-months period under s. 110(2) of the Act. The petitioner had in a representation to the respondents given two addresses, one of which was temporary and one of which was permanent. Copies of the show-cause notice had been sent to be to the addresses. The one sent to the temporary address had been returned with the endorsement "not known" and the one sent to the permanent address had been returned with the endorsement "not claimed". It is, therefore submitted that there was sufficient service within the period of the six months. Reliance has been placed upon various judgments which will be considered at an appropriate stage.

3. Secondly, it is submitted that there was sufficient materials before the respondent authorities for the purpose of seizing and retaining the goods and initiating the proceedings under s. 124 of the Act. It is stated that upon information received that applies were being carried into surreptitiously by a steamer, the goods were detained. The goods were packed in gunny sacks with foreign markings. The statements of the drivers and others taken under s. 108 of the Customs Act also show that the goods were loaded clandestinely in a brick-field.

4. Thirdly, it is submitted that the matter was under adjudication and the question relating to the ultimate decision on the issue would have to be decided finally by the Adjudicating Authority.

5. Finally, it is submitted that as far as the utilisation of the phrase "as brief facts" in the copy of the show-cause notice annexed with the affidavit was concerned, that was not a copy of the show-cause notice served on the petitioner but a copy of the show-cause notice made available to the counsel for the purpose of drafting of the affidavit-in-opposition.

6. Having heard the submissions of the respective parties, I am of the view that the writ application is unsustainable. It appears from the records which have been produced by the respondent-authorities that the show-cause notice was issued on 11th January, 1993 by the respondent authorities. There are two envelopes. One had been addressed to the petitioner at 53/4, P. K. Roy Chowdhury Lane, B. Garden, Howrah-3 and the second had been addressed to the petitioner at 6, Gangadhar Sen Lane, Calcutta-700 036. From the copy of the application submitted by the petitioner, both these a