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2019 (7) TMI 262 - HC - CustomsService of notice - proof of service of notice - section 153 of Customs Act - HELD THAT:- In the precise context of the provision of section 153 of the said Act, the Division Bench of the Madras High Court in P. BHOORMAL TIRUPATI VERSUS ADDITIONAL COLLECTOR OF CUSTOMS, MADRAS [1973 (8) TMI 45 - HIGH COURT OF JUDICATURE AT MADRAS] has held that section 153 of the said Act only requires that the notice shall be served by sending it by registered post to the person for whom it is intended, it does not require that effective service should be effected upon the person receiving it. Read with section 27 of the General Clauses Act, it becomes clear that when a document to be served is sent by registered post to the proper address with prepaid postage its service is deemed to be effected at the time at which the letter would be delivered in the ordinary course of post, unless the contrary is proved. We are unable to accept the Petitioners' contention that there has been no proper service as contemplated under section 153 of the said Act. Petition dismissed.
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