Service of statutory notices u/s 153 by display on Customs House board held effective; appeals dismissed, orders upheld

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....Service of statutory notices under customs law by display on the Customs House notice board was held effective where documentary proof showed postal communications and detention notices were returned undelivered and subsequently posted, therefore the challenge to service failed. On the merits, the tribunal treated the appellant's change of address, failure to notify revenue and instructions to return postal communications as indicia of lack of bona fides, supporting rejection of declared value and valuation re-determination; consequently the appeals were dismissed and the impugned orders upheld.....