Service of customs communications by direct delivery, e-mail, portal upload and other modes carries deemed service rules.

Service of an order, decision, summons, notice or other communication under the Customs Act may be made by direct delivery, registered post, speed post, courier, e-mail, common portal, newspaper publication, affixture at the last known place of business or residence, or by notice board or website upload where necessary. Such communication is deemed served on the date of tender, publication, affixture or upload, and where sent by registered post or speed post, it is deemed received after the normal transit period unless the contrary is proved.

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