https://www.taxtmi.com/article/detailed?id=5126 Section 153 mandates service by tender or registered post to the address on record, or by affixture if necessary. The department sent the appellate order and de novo notices to the address recorded in its files and produced speed post dispatch proof. The petitioner claimed non service and a demolished premises but failed to show any formal intimation of an address change or evidence of improper service. The court held dispatch to the address on record satisfied statutory service, found lack of bona fides and diligence, and dismissed the petition. en-us Fri, 10 May 2013 13:59:59 +0530 Fri, 10 May 2013 13:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5126 Section 153 mandates service by tender or registered post to the address on record, or by affixture if necessary. The department sent the appellate order and de novo notices to the address recorded in its files and produced speed post dispatch proof. The petitioner claimed non service and a demolished premises but failed to show any formal intimation of an address change or evidence of improper service. The court held dispatch to the address on record satisfied statutory service, found lack of bona fides and diligence, and dismissed the petition. Articles Customs - Import - Export - SEZ Fri, 10 May 2013 13:59:59 +0530 https://www.taxtmi.com/article/detailed?id=5126