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Issues: Whether the appellate order was duly served in accordance with Section 153 of the Customs Act, 1962, and whether the petitioner was therefore barred from redeeming the confiscated gold ornaments on payment of the redemption fine.
Analysis: Section 153 prescribes a normal mode of service by tendering the order or sending it by registered post, and permits affixture on the customs house notice board only if service in the normal mode cannot be effected. The record showed that the registered notice was sent to the correct address, but the postal endorsement was only "not known", and no further attempt was made to serve the notice on the addressee. On these facts, service by affixture on the notice board could not be treated as sufficient compliance, and the petitioner could not be attributed with knowledge of the appellate order before the later communication.
Conclusion: The petitioner was entitled to redeem the gold ornaments on payment of the redemption fine of Rs. 5,000, and the objection based on limitation from the date of the appellate order failed.
Final Conclusion: The writ petition succeeded, and the respondents were directed to permit redemption of the confiscated gold ornaments on payment of the fine fixed in the confiscation order.
Ratio Decidendi: Where a statute prescribes registered-post service as the normal mode and permits notice-board affixture only on failure of that mode, mere affixture without exhausting service by registered post does not amount to valid service or constructive knowledge.