Whether a notice to the importer which is served on the customs broker of the importer, long after the goods have been cleared by the clearing agent, will it amount to a valid notice to the respondent?

There is no provision under Customs Broker Regulations that clearing agent who has already cleared the goods and completed his business on behalf of the principal, to accept a notice on behalf of the principal. A service of notice on the clearing agent of the importer long after the clearing agent has ceased to deal with the goods in question under the Customs Act, cannot be treated as valid service of notice on the importer.

COLLECTOR OF CUSTOMS, COCHIN VERSUS TRIVANDRUM RUBBER WORKS LTD,SC,decided on 11.11.1998 landmark judgement referred in 23 various CESTAT & HC cases 

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