Customs Act 1901
A notice or summons under this Part from the Comptroller-General of Customs or the Chair of the Committee to a person must be given to the person by: (a) sending it by email to:
(i) in any case - the last known email address of the person; or
(b) sending it by other electronic means to:
(ii) in the case of a partnership - the last known email address of a partner in the partnership; or
(i) in any case - the person; or
(c) delivering it personally to:
(ii) in the case of a partnership - a partner in the partnership; or
(i) in any case - the person; or
(d) sending it to the person by pre-paid post or registered post to the person ' s last known place of residence or business; or (e) leaving it at:
(ii) in the case of a partnership - a partner in the partnership; or
(i) the person ' s last known place of residence with some person apparently a resident of that place and apparently not less than 16 years of age; or
(ii) the person ' s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age.
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