(1) Any summons or other process issued for the purpose of any customs enactment is considered to be duly served on a person—
(a) if delivered to him or her personally;
(b) if left at his or her last known place of abode or business or, in the case of a body corporate, at its registered or principal office; or
(c) if left on board any vessel or aircraft of which he or she is the owner.
(2) Any summons, notice, order or other document issued for the purposes of any proceedings under any customs enactment, or of an appeal from a decision of any court in any such proceedings, may be served by an officer.