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1 - 6 of 6 (0.23 seconds)The Customs Act, 1962
Section 114AA in The Customs Act, 1962 [Entire Act]
Section 27 in The General Clauses Act, 1897 [Entire Act]
Section 114 in The Indian Evidence Act, 1872 [Entire Act]
N.Parameswaran Unni vs G.Kannan on 8 May, 2017
9. Mr. Gogna, learned counsel appearing for the respondent, also
relied on the decision of the Supreme Court in N. Parameswaran Unni
v. G. Kannan and Anr.: (2017) 5 SCC 737 and contended that once a
Signature Not Verified
Digitally Signed
By:Dushyant Rawal
Signing Date:13.02.2023 W.P.(C) 17189/2022 Page 3 of 8
2023/DHC/000994
notice is sent by registered post at the correct address, the same deemed
to have been served in terms of Section 27 of the General Clauses Act,
1897 and Section 114 of the Indian Evidence Act, 1872. He submitted
that in terms of Section 153(3) of the Customs Act, a notice sent by
registered post or speed post is deemed to be received by the addressee
at the expiry of the period normally taken by such post in transit, unless
the contrary is proved. He submitted that the petitioner has not
discharged the onus to prove that the Show Cause Notice was not
served.
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