Kerala HC Upholds validity of SCN Served on Adult Member of Noticee u/s 153 of Customs Act

The Kerala High Court has upheld the validity of a Show Cause Notice (SCN) served on an adult member of the noticee's family under Section 153 of the Customs Act. This ruling provides clarity on the permissible modes of serving official notices in customs matters. Section 153 allows for alternative service methods when direct service to the person is impractical. The court's decision affirms that serving an SCN to an adult family member at the noticee's usual residence is legally sound, ensuring that legal proceedings are not unduly hampered by difficulties in personal service, thereby facilitating efficient customs administration and enforcement.