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of <h1>Appeal Dismissed for Failure to Receive Documents</h1> <h3>AK SOOD Versus COMMISSIONER OF CUSTOMS (ACU), NEW DELHI</h3> AK SOOD Versus COMMISSIONER OF CUSTOMS (ACU), NEW DELHI - 2003 (157) E.L.T. 551 (Tri. - Del.) The appellant appealed against the Order-in-Appeal passed by the Commissioner of Customs but failed to receive the SCN and adjudication order. The Revenue argued that the appellant was aware of the proceedings and the appeal was time-barred. The Tribunal upheld the impugned order, stating the appeal was not maintainable and time-barred. The appeal was dismissed.
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