(1) In connection with an offense under the Act, when the customs officer or other officer of the customs office authorized by him issues an initial deadline in the name of the concerned person in accordance with subsection (1) of section 81 of the Act, he shall issue a period of fifteen days except for the period of passage in the format specified in Schedule-10.
(2) When paying the due date issued according to sub-rule (1), the relevant person or any member of his single-family family who has reached the age of maturity shall be served. If the concerned person or any member of his single-family family who has reached the age is not found or if they refuse to pay the deadline even if they are found, then two local people should be kept in Rohwar and hang the deadline on the door of the concerned person's house or dera.
(3) If the employee who goes to fulfill the deadline issued according to sub-rule (1) does not find the residence of the person concerned, he shall report the same to any member or representative of the concerned local body or to any two local persons and keep such deadline in the office of the concerned rural municipality in the case of village development committee and in the case of the municipality. It shall be posted in the ward office of the concerned person's house or in the ward office where there is no such ward office, and in the absence of such ward office, it shall be posted in a public place. (4) When submitting a deadline issued in the name of a firm, company or organized organization, the deadline must be submitted to the director or manager of that firm, company or organized organization or the head person of such organization or the authorized officer of such organized organization. If such a person is not found or if he refuses to accept the deadline even if he is found, two local people should be kept in Rohwar and the deadline will be thrown at the door of the office of such organized organization and after such deadline will be considered duly served.
(5) Notwithstanding anything contained elsewhere in this rule, when a notice issued in the name of a person is served, it shall be sent by registered post to the address of such person.If he or such person sends it to a telefax or electronic address, such deadline shall be deemed to have been duly met.
(6) According to sub-rule (2), (3) or (4), the employee who is going to complete the deadline shall complete the deadline within three days, excluding the deadline for the journey.
(7) If there is a report that the deadline has not been met in accordance with sub-rule (2), (3), (4) or (5), the deadline will be broadcast or published on radio, television, the department or the website of the relevant customs office or any national daily. The deadline can be extended by publishing in the newspaper. In the event that such notice is broadcast or published, it shall be deemed to have been duly served in the name of the concerned person after the fifth day from the date of publication of such notice.
(8) According to sub-rule (7), the customs office will collect the expenses incurred during the deadline from the concerned person as government dues.