https://www.taxtmi.com/caselaws?id=122266 The Tribunal dismissed the appeal due to the lack of a satisfactory explanation for the extensive delay in filing. It held that the service of the Commissioner's order was valid under Section 153(a) of the Customs Act, as it was received at the correct address. The period of limitation for the appeal was deemed to have commenced from the date of service, 31-5-2001, resulting in a delay of over four years and six months, which the appellant failed to adequately justify. en-us Mon, 12 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122266 The Tribunal dismissed the appeal due to the lack of a satisfactory explanation for the extensive delay in filing. It held that the service of the Commissioner's order was valid under Section 153(a) of the Customs Act, as it was received at the correct address. The period of limitation for the appeal was deemed to have commenced from the date of service, 31-5-2001, resulting in a delay of over four years and six months, which the appellant failed to adequately justify. Case-Laws Customs Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122266