Section 153 - Service of order, decision, etc - Customs Act, 1962

SECTION 153. Service of order, decision, etc. - 3 [ 153. (1) An order, decision, summons, notice or any other communication under this Act or the rules made thereunder may be served in any of the following modes, namely:- (a) by giving or tendering it directly to the addressee or importer or exporter or his customs broker or his authorised representative including employee, advocate or any other person or to any adult member of his family residing with him; (b) by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorised representative, if any, at his last known place of business or residence; (c) by sending it to the e-mail address as provided by the person to whom it is issued, or to the e-mail address available in any official correspondence of such person; 4 [ (ca) by making it available on the common portal; ] (d) by publishing it in a newspaper widely circulated in the locality in which the person to whom it is issued is last known to have resided or carried on business; or (e) by affixing it in some conspicuous place at the last known place of business or residence of the person to whom it is issued and if such mode is not practicable for any reason, then, by affixing a copy thereof on the notice board of the office or uploading on the official website, if any. (2) Every order, decision, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed or uploaded in the manner provided in sub-section (1). (3) When such order, decision, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.] ******************** Notes:- 1. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- registered post to the person for whom it is intended or to his agent 2. Inserted vide THE FINANCE (No. 2) ACT, 2014 3. Substituted vide THE FINANCE ACT, 2018 , before it was read as, Any order or decision passed or any summons or notice issued under this Act, shall be served - (a) by tendering the order, decision, summons or notice or sending it by 1 [ registered post or by such courier as may be approved by the 2 [Principal Commissioner of Customs or] Commissioner of Customs ] ; (b) if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house. 4. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 28-03-2021