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    <title>1993 (9) TMI 122 - HIGH COURT OF KERALA AT ERNAKULAM</title>
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    <description>Section 153 of the Customs Act prescribes tendering or registered-post service as the normal mode for an appellate order, and permits affixture on the customs house notice board only when that mode cannot be effected. Where a notice is sent to the correct address but the postal endorsement is only &quot;not known&quot; and no further attempt at service is made, affixture alone is insufficient to constitute valid service or constructive knowledge of the order. On that basis, the person concerned is not barred from redeeming confiscated goods on the ground of limitation from the date of the appellate order, and redemption on payment of the fixed fine remains available.</description>
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    <pubDate>Tue, 14 Sep 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43796</link>
      <description>Section 153 of the Customs Act prescribes tendering or registered-post service as the normal mode for an appellate order, and permits affixture on the customs house notice board only when that mode cannot be effected. Where a notice is sent to the correct address but the postal endorsement is only &quot;not known&quot; and no further attempt at service is made, affixture alone is insufficient to constitute valid service or constructive knowledge of the order. On that basis, the person concerned is not barred from redeeming confiscated goods on the ground of limitation from the date of the appellate order, and redemption on payment of the fixed fine remains available.</description>
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