Service of Customs communications expanded to include personal delivery, post, email, publication or affixation; deemed served on tender. The substitution prescribes multiple permissible modes for serving Customs orders and notices-personal tender to the addressee or authorised representative, registered/speed post or courier with acknowledgement to the last known business or residence, e mail to a provided or officially available address, local newspaper publication, and affixation at the last known premises with fallback to office notice board or official website upload-and deems a communication served on the date it is tendered, published, affixed or uploaded, while service by registered post is presumed upon expiry of the normal transit period unless disproved.
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 communications expanded to include personal delivery, post, email, publication or affixation; deemed served on tender.
The substitution prescribes multiple permissible modes for serving Customs orders and notices-personal tender to the addressee or authorised representative, registered/speed post or courier with acknowledgement to the last known business or residence, e mail to a provided or officially available address, local newspaper publication, and affixation at the last known premises with fallback to office notice board or official website upload-and deems a communication served on the date it is tendered, published, affixed or uploaded, while service by registered post is presumed upon expiry of the normal transit period unless disproved.
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TaxTMI 
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