Section 153 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 153 says how an order, decision, summons, notice or any other communication under the Customs Act or its rules may be served. It lists six modes: direct delivery, registered post, speed post or courier, email, the common portal, newspaper publication and affixing at the last known place or on the notice board. Sub-sections (2) and (3) fix the date of service and the date of receipt by post.
This article reads the section as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to section 153 before acting.
A notice, order, decision or summons may be served directly, by registered post, speed post or courier, by email, by making it available on the common portal, by newspaper publication, or by affixing it. Service is deemed on the date it is tendered, published, affixed or uploaded. A communication sent by registered post or speed post is deemed received when the period normally taken by that post has expired, unless the contrary is proved. Keep your email address, postal address and portal access current.
Why section 153 matters
Many time limits in the Act run from service. Replies to a show cause notice, appeals and payments within a stated period all depend on when a communication is treated as served. Section 153 is the provision in the Act that answers that question. The footnote shows that section 153 was substituted by section 99 of the Finance Act, 2018 (13 of 2018), with effect from 29 March 2018. The earlier text of the section is not law and is not explained here.
If you have received a notice and are unsure whether it was served in a way the section allows, our legal dispute resolution team can help you check the date and the mode.
Section 153(1): the modes of service
The sub-section covers "an order, decision, summons, notice or any other communication under this Act or the rules made thereunder". It may be served in any of the following modes.
| Clause | Mode |
|---|---|
| (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 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 email address as provided by the person to whom it is issued, or to the email address available in any official correspondence of such person |
| (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 |
| (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 on the notice board of the office or uploading on the official website, if any |
Clause (ca) was inserted by section 99 of the Finance Act, 2021 (13 of 2021), with effect from 28 March 2021, as the footnote shows.
Reading the clauses
- Clause (a) names a wide group of recipients: the addressee, the importer or exporter, the customs broker, the authorised representative (including an employee, an advocate or any other person), and any adult member of the family residing with the addressee. So a notice handed to your broker, or to an adult family member at home, falls within this clause.
- Clause (b) is post or courier with acknowledgement due, to the person or the authorised representative at the last known place of business or residence.
- Clause (c) allows email in two ways: the address "as provided by the person", or an address "available in any official correspondence of such person". So an address you used in a filing or a letter to the department can be used.
- Clause (ca) allows service by "making it available on the common portal". The common portal is the subject of the section the copy prints as 154AC; see our article on sections 154A, 154B and the common portal section.
- Clause (d) is newspaper publication in a widely circulated paper of the locality where the person last resided or carried on business.
- Clause (e) is affixing at a conspicuous place at the last known place of business or residence, with a fallback to the office notice board or the official website, "if any", when affixing is not practicable for any reason.
The sub-section says the communication "may be served in any of the following modes". The text does not say that the modes must be tried in order, and the copy is silent on that. This article does not add a sequence.
Section 153(2): date of service
Sub-section (2) says every order, decision, summons, notice or 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)".
So the deemed date depends on the mode:
| Mode | Deemed date under (2) |
|---|---|
| Direct tender (clause (a)) | The date it is tendered |
| Newspaper (clause (d)) | The date it is published |
| Affixing (clause (e)) | The date a copy is affixed |
| Uploading (clause (e) fallback; and the portal route in clause (ca) as "uploaded") | The date it is uploaded |
For post, courier and email, sub-section (2) as printed does not name a separate date; sub-section (3) speaks to registered post and speed post. The copy is silent on the deemed date for email and courier. This article does not fill that gap.
Section 153(3): receipt by registered post or speed post
Sub-section (3) says that when an order, decision, summons, notice or 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".
Two features: the deemed receipt date is the end of the normal transit period for that kind of post, and it is rebuttable, because the text says "unless the contrary is proved". The Act does not state the transit period. It is a matter of normal postal practice, and the section does not give a number of days.
An example. The department sends a show cause notice to Orbit Components by speed post to its last known place of business. Under sub-section (3) it is deemed received at the expiry of the period normally taken by speed post. If Orbit shows it never received the notice, for example because the address was out of date and the acknowledgement is signed by a stranger, it can try to prove the contrary. If the department also emailed the notice to an address Orbit used in official correspondence, clause (c) separately allows that mode.
Practical points for businesses
- Keep your email addresses current. Clause (c) allows service to an address you provided or one in official correspondence.
- Keep portal access in order. Under clause (ca), a notice made available on the common portal is a permitted mode. Check the portal regularly. Our guide to ICEGATE e-filing describes the customs portal at a general level.
- Tell the department when you move. Clauses (b) and (e) use the "last known" place of business or residence.
- Brokers and employees count as recipients. Clause (a) lets a notice be tendered to your customs broker or authorised representative. Make sure they pass notices on at once. See our article on section 146A for who may be an authorised representative.
- Diary the dates. Record when each notice was received and by what mode. If you dispute service, you will need that record.
- Check how time runs. For appeals, read the relevant appeal section; our guide on the customs appeal process describes the forums.
Need help with a notice you have received?
If you are unsure whether a notice was properly served, or need to respond within a time limit, our team can help you read the section against your facts. Reach us through legal dispute resolution.
Key takeaways
- Section 153(1) lists modes: direct tender, registered post, speed post or courier, email, the common portal, newspaper publication, and affixing.
- Section 153(2): service is deemed on the date of tender, publication, affixing or uploading.
- Section 153(3): registered or speed post is deemed received at the expiry of the normal transit period, unless the contrary is proved.
- The section covers orders, decisions, summonses, notices and any other communication under the Act or its rules.
- Keep your address, email and portal access current.
Read next
- Section 154: correction of clerical errors in orders
- Sections 154A, 154B and the common portal section
- Section 146A: appearance by authorised representative
- ICEGATE e-filing on the customs portal
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.