The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification—
(a) any power exercisable by the Board under this Act shall be exercisable also by 1 [a 2 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] or a 3 [Principal Commissioner of Customs or Commissioner of Customs]] empowered in this behalf by the Central Government;
(b) any power exercisable by a 3 [Principal Commissioner of Customs or Commissioner of Customs] under this Act may be exercisable also by a 4 [Joint Commissioner of Customs] or an 5 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government;
(c) any power exercisable by a 4 [Joint Commissioner of Customs] under this Act may be exercisable also by an 5 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government;
(d) any power exercisable by an 5 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under this Act may be exercisable also by a Gazetted Officer of Customs empowered in this behalf by the Board.
6 [153. Modes for service of notice order, etc.—(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;
1. Subs by Act 29 of 1988, s. 7, for ―a Collector of Customs‖ (w.e.f. 1-7-1988) vide Notification No. 18/88 (N.T.)-C.E., dated 29-6-1988.
2. Subs. by Act 25 of 2014, s. 78, for ―Chief Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by s. 78, ibid., for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
4. Subs. by Act 27 of 1999, s. 100, for ―Deputy Commissioner of Customs‖ (w.e.f. 11-5-1999).
5. Subs. by s. 100, ibid., for ―Assistant Commissioner of Customs‖ (w.e.f. 11-5-1999).
6. Subs. by Act 13 of 2018, s. 99, for section 153 (w.e.f. 28-3-2018).
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(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.]