Non-Service of notice - Section 153 of the Customs Act - ...
Customs Authority Misses Notice to Agent on Export Obligation Breach u/s 153; Presumption of Delivery Rebuttable.
August 29, 2020
Case Laws Customs HC
Non-Service of notice - Section 153 of the Customs Act - Non-fulfilment of export obligation - Admittedly, in this case, the Authority has not served the notice on the petitioner's customs house agent. Section 153(3) of the Customs Act is not a conclusive presumption. It is rebuttable in nature. - HC
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