https://www.taxtmi.com/caselaws?id=40474 The court interpreted Section 153 of the Customs Act, 1962, emphasizing that methods under Section 153(a) are alternatives for serving orders. It held that if attempts via registered post fail, Section 153(b) can be used to affix orders at the customs house. Contrary to appellant's argument, the court ruled that all methods under Section 153(a) need not be exhausted before resorting to Section 153(b). The appeal was upheld, and parties were directed to bear their respective costs. No separate judgment was issued. en-us Wed, 15 Oct 1975 00:00:00 +0530 Sat, 08 May 2010 16:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40474 The court interpreted Section 153 of the Customs Act, 1962, emphasizing that methods under Section 153(a) are alternatives for serving orders. It held that if attempts via registered post fail, Section 153(b) can be used to affix orders at the customs house. Contrary to appellant's argument, the court ruled that all methods under Section 153(a) need not be exhausted before resorting to Section 153(b). The appeal was upheld, and parties were directed to bear their respective costs. No separate judgment was issued. Case-Laws Customs Wed, 15 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40474