https://www.taxtmi.com/caselaws?id=45243 The Division Bench clarified that notice under the Customs Act must be served in accordance with Section 153, allowing for personal delivery or sending by registered post. The court emphasized that the responsibility for proper service of notices within specified time limits rests with Customs authorities. Previous conflicting interpretations were overruled, affirming that notice 'given' should be understood as per Section 153 requirements. This decision provides clarity on the legislative intent regarding the service of notices under the Customs Act. en-us Wed, 23 Jun 1999 00:00:00 +0530 Fri, 09 Jul 2010 13:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45243 The Division Bench clarified that notice under the Customs Act must be served in accordance with Section 153, allowing for personal delivery or sending by registered post. The court emphasized that the responsibility for proper service of notices within specified time limits rests with Customs authorities. Previous conflicting interpretations were overruled, affirming that notice 'given' should be understood as per Section 153 requirements. This decision provides clarity on the legislative intent regarding the service of notices under the Customs Act. Case-Laws Customs Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45243