The Closing Provisions

In one line

The last ten sections carry delegation, service, corrections, the common portal, protection of officials, and the rule-making architecture. Precisely: section 152 delegation; section 153 modes of service; sections 154, 154A and 154B correction of clerical errors, rounding off and publication of information; section 154C the Common Customs Electronic Portal; section 155 protection of action taken under the Act; sections 156 to 159A the rule and regulation making powers; and sections 160 and 161 repeal, savings and the removal of difficulties.

Why these sections repay attention

Because two of them decide real cases. Section 153 decides whether a notice was validly served, which is the commonest preliminary objection in customs litigation; and section 155 bars a suit against an officer brought more than six months after the act complained of, which disposes of a great many claims without any inquiry into the merits.

And because the rule-making sections define what is law. A very large part of customs practice is contained in rules and regulations rather than in the Act, and sections 156 to 159 say who may make them, on what subjects, and how Parliament controls them.

Delegation and service

Section 152, delegation of powers. The Central Government may, by notification, direct that any power exercisable by the Board or the Principal Commissioner or Commissioner of Customs may be exercisable also by a Board or an officer subordinate to the Board or the Principal Commissioner or Commissioner, as it may specify.

Section 153, modes for service of notice, order, etc. An order, decision, summons, notice or any other communication under the Act or the rules or regulations may be served in any of the following modes:

(a) by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including tax practitioner, or a person regularly employed by him in connection with the business, or to any adult member of his family residing with him;

(b) by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known place of business or residence;

(c) by sending it to the e-mail address provided by the addressee or available in any official record;

(d) by publishing it in a newspaper widely circulated in the locality in which the addressee is last known to have resided or carried on business;

(e) by affixing it in some conspicuous place at the last known place of business or residence, where none of the above modes is practicable;

(f) by affixing a copy on the notice board of the office or uploading on the official website, if the mode in clause (e) is not practicable.