1975 (10) TMI 24

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..... , 1962 which is in these terms :- "153. 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 registered post to the persons for whom it is intended or to his agent; or (b) if the order, decision, is on the notice board of the customs house" The learned Judge dealt with the contention in the fo .....

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..... it would have been impossible to tender the order to him directly. In the circumstances, there is nothing illegal in the action taken by the Customs Authorities concerned." We only wish to add that the modes provided in Section 153(a) are alternative methods by which attempts can be made to serve an order or decision passed or any summons or notice issued under the Act. Whether it should be tend .....

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..... in those decisions is differently worded. We do not think that the decisions are helpful in understanding Section 153 which we have to interpret in this case. The wording used in the rule interpreted in those decisions was "if none of the methods indicated is available" service may be effected by affixture. There is no such provision in Section 153(b) of the Customs Act. We think the methods indic .....

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