Tribunal denies condonation for late appeal filing; order properly served, address change claim rejected. The Tribunal dismissed the application for condonation of delay in filing the appeal, as it found that the adjudication order was properly served in ...
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Tribunal denies condonation for late appeal filing; order properly served, address change claim rejected.
The Tribunal dismissed the application for condonation of delay in filing the appeal, as it found that the adjudication order was properly served in accordance with statutory provisions. The applicant's argument that the order was not received due to a change in address was rejected, as the order was sent to the provided address and displayed on the Custom House notice board after being returned with the remark "Left." Consequently, the stay petition and appeal were also dismissed.
Issues: Condonation of delay in filing appeal, Proper service of adjudication order
Condonation of Delay in Filing Appeal: The applicant filed an application for condonation of delay of over 5 years in filing the appeal against the adjudication order dated 10-3-2008, which was filed on 23-8-2013. The applicant argued that despite informing the Revenue about a change in address, the adjudication order was sent to the old address, leading to non-receipt of the order. The applicant contended that as the recovery proceedings started in 2013, they became aware of the order and promptly filed the appeal, claiming there was no delay. However, the Revenue stated that the adjudication order was sent to the applicant and returned with the postal remark "Left," subsequently displayed on the Custom House notice board as per Section 153 of the Customs Act.
Proper Service of Adjudication Order: The Tribunal examined the provisions of Section 153 of the Customs Act, which mandates the service of orders by tendering, sending by registered post, or posting on the notice board of the Custom House if the former methods are not feasible. In this case, the adjudication order was returned with the remark "Left" after being sent to the address provided in the bills of entry, leading to its display on the notice board. The Tribunal concluded that as the order was served in accordance with the statutory provisions, the applicant's argument that the order was not properly served held no merit. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the stay petition and appeal as well.
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