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of <h1>Finance Bill 2018 Introduces Section 153 in Customs Act for Diverse Notice Delivery Methods Including Email and Newspaper.</h1> Clause 97 of the Finance Bill, 2018 proposes a new section 153 in the Customs Act, detailing various modes for serving notices, orders, and other communications. These include direct delivery to the addressee or their representative, registered or speed post, email, publication in a local newspaper, or affixing at the last known business or residence. It also allows for affixing on a notice board or uploading on an official website if other methods are impractical. The communication is considered served upon tendering, publication, or affixing, and deemed received by post within the typical transit period unless proven otherwise.
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