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        F. Acts / Amendment Acts

        Section 128 - Amendment of section 153.

        Finance Act, 2012
        Part 1
        Customs

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        Service of customs notices expanded to allow registered post or Commissioner approved courier for delivery of communications. The amendment broadens service under section 153 of the Customs Act by replacing the requirement of sending notices by registered post to the person or their agent with provision for service either by registered post or by such courier as may be approved by the Commissioner of Customs, thereby authorising courier delivery subject to Commissioner approval.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service of customs notices expanded to allow registered post or Commissioner approved courier for delivery of communications.

                                The amendment broadens service under section 153 of the Customs Act by replacing the requirement of sending notices by registered post to the person or their agent with provision for service either by registered post or by such courier as may be approved by the Commissioner of Customs, thereby authorising courier delivery subject to Commissioner approval.


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