Kerala HC Upholds Notice Service on Adult Family Member Under Customs Act

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 p...