Manu Valiyaveettil Madhu Vs Additional Commissioner of Customs (Kerala High Court)
The Kerala High Court has affirmed that the service of a show cause notice on an adult member of a noticee’s family, residing with them, constitutes valid service under Section 153 of the Customs Act, 1962. This ruling came in the case of Manu Valiyaveettil Madhu v. Additional Commissioner of Customs, where the petitioner challenged an order for gold confiscation and a penalty of ₹6,00,000, arguing a lack of proper opportunity to respond to the initial notice. The court’s decision underscores the procedural validity of such service, particularly when the noticee subsequently engages with the adjudication process.
The case originated on June 6, 2023, when officers of the Air Intelligence Unit intercepted Manu Valiyaveettil Madhu upon his arrival from abroad. From his hand baggage, 1184.30 grams of capsules, believed to contain gold in paste form, were recovered. The gold quantity was later determined to be 1097.57 grams, leading to the initiation of proceedings under Section 123 of the Customs Act, 1962. A show cause notice, Ext.P2, was issued on August 11, 2023. The petitioner contended that he was abroad at the time the notice was issued and, therefore, could not submit a timely reply. He further claimed that his elderly parents, who received the notice, lacked the necessary literacy and understanding to comprehend its contents or significance, thereby depriving him of a fair opportunity to respond.
