Speed post counts as valid service under Customs law, making the appeal time-barred.

Service of an adjudication order by speed post is treated as valid service under Section 153(a) of the Customs Act, 1962 because speed post is regarded as falling within the expression "registered post" in light of the postal framework and the provision's scheme. The text compares this position with the corresponding service provision in the Central Excise Act and accepts the view that speed post, as a recognised postal mode of registration, satisfies the statutory requirement. On that construction, service was effective and the appeal was barred by limitation.

---

---

Issues: Whether service of the adjudication order by speed post constituted valid service under Section 153(a) of the Customs Act, 1962, and whether the appeal was therefore barred by limitation.

Analysis: The statutory language in Section 153(a) of the Customs Act, 1962 permits service by tendering the order or sending it by registered post or approved courier. The Court compared this provision with Section 37(C)(1)(a) of the Central Excise Act, 1944, and considered the line of authority on whether speed post differs from registered post. It accepted the reasoning that speed post is a mode of registration through the postal department, supported by the scheme of the Indian Post Office Act, 1898 and Rule 66B of the Indian Post Office Rules, 1933. On that construction, speed post was treated as falling within the expression registered post for the purpose of service.

Conclusion: Service by speed post was valid service under Section 153(a) of the Customs Act, 1962, and the appeal was consequently time-barred.

Ratio Decidendi: For the purpose of Section 153(a) of the Customs Act, 1962, service by speed post is included within service by registered post.

---