Now Customs authorities (not Central Excise/Service Tax) can send notices, summons, orders by Couriers - section 153 of Customs Act, 1962

By TIOL News Service

NEW DELHI, MAR 17, 2012: SERVICE of summons, notices, orders etc. is required to be made in Customs matters by observing the provisions of Section 153 of the Customs Act, 1962. In Central Excise matters, the relevant provision is Section 37C of the Central Excise Act, 1944 and the same is also made applicable to Service Tax matters by section 83 of the Finance Act, 1994.

This year’s Finance Bill, 2012 has some good news for the Customs officers as the Section is in for a minor substitution.

The Section currently reads-

"SECTION 153.  Service of order, decision, etc. - Any order or decision passed or any summons or notice issued under this Act, shall be served -

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

1. 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."

The words "registered post to the person for whom it is intended or to his agent" is to be substituted with the words "registered post or by such courier as may be approved by the Commissioner of Customs".  This amendment is proposed by clause 124 of the Finance Bill, 2012 and would come into effect after enactment.

[Is the "agent" removed inadvertently?]

Now, Courier companies duly approved by the Commissioner of Customs can play a pivotal role in delivering these summons, notices, decisions, orders etc. and ensure that they are delivered – safe and sound.

But of course, the approval is one factor which can have many ifs and buts and lot many things!

As to why the provisions in Central Excise/Service Tax did not carry a similar amendment is what cannot be deciphered.  May be, the Commissioner’s there do not approve of such "modes of service"!