https://www.taxtmi.com/caselaws?id=151992 Section 22 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act prescribes an exclusive mode of serving notices and orders, beginning with tender or registered post and, if that fails, service by affixture. Section 15 does not import the Code of Civil Procedure for service under the Act. Where the record shows dispatch by registered post and subsequent affixture, and the returned postal cover is unavailable, the presumption of regularity under section 114 of the Indian Evidence Act may support proof of service. On that basis, the order was treated as duly served on 9 May 1980 and the 2001 appeal was held time-barred. en-us Wed, 14 Feb 2001 00:00:00 +0530 Fri, 21 Jun 2013 10:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151992 Section 22 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act prescribes an exclusive mode of serving notices and orders, beginning with tender or registered post and, if that fails, service by affixture. Section 15 does not import the Code of Civil Procedure for service under the Act. Where the record shows dispatch by registered post and subsequent affixture, and the returned postal cover is unavailable, the presumption of regularity under section 114 of the Indian Evidence Act may support proof of service. On that basis, the order was treated as duly served on 9 May 1980 and the 2001 appeal was held time-barred. Case-Laws FEMA Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151992