146Service of process
(1)Any summons or other process issued anywhere in the United Kingdom for the purpose of any proceedings under the customs and excise Acts may be served on the person to whom it is addressed in any part of the United Kingdom without any further endorsement, and shall be deemed to have been duly served—
(a)if delivered to him personally ; or
(b)if left at his last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or
(c)if left on board any vessel or aircraft to which he may belong or have lately belonged.
(2)Any summons, notice, order or other document issued for the purposes of any proceedings under the customs and excise Acts, or of any appeal from the decision of the court in any such proceedings, may be served by an officer.
In this subsection " appeal" includes an appeal by way of case stated.
(3)This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.