https://www.taxtmi.com/caselaws?id=787507 Service of notices under the Customs Act requires effective delivery; a deeming provision for postal service cannot be invoked where postal articles are returned with endorsements indicating non-delivery, because those endorsements rebut deemed service. Where return-of-service is on file, authorities must attempt alternative statutory modes of service and may use an email address on record as an additional practical method before proceeding. Failure to ensure effective service when postal delivery has failed results in denial of opportunity of hearing and warrants setting aside the impugned appellate action and fresh consideration after proper service and personal hearing. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787507 Service of notices under the Customs Act requires effective delivery; a deeming provision for postal service cannot be invoked where postal articles are returned with endorsements indicating non-delivery, because those endorsements rebut deemed service. Where return-of-service is on file, authorities must attempt alternative statutory modes of service and may use an email address on record as an additional practical method before proceeding. Failure to ensure effective service when postal delivery has failed results in denial of opportunity of hearing and warrants setting aside the impugned appellate action and fresh consideration after proper service and personal hearing. Case-Laws Customs Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787507