https://www.taxtmi.com/caselaws?id=125047 Service of an adjudication order on a Custom House Agent's clerk was not valid service on the importer after clearance of the goods, because the record did not show any express or implied authority for the CHA or its clerk to receive the order on the appellants' behalf under the Customs Act, 1962. The Tribunal treated the appellants' assertion that they learned of the order only when a copy was supplied in March 2003 as unrebutted, and held that the delay in filing the appeals was sufficiently explained on the facts. The delay-condonation applications were allowed and the appeals were directed to be registered. en-us Fri, 03 Apr 2009 00:00:00 +0530 Thu, 18 Oct 2012 14:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125047 Service of an adjudication order on a Custom House Agent's clerk was not valid service on the importer after clearance of the goods, because the record did not show any express or implied authority for the CHA or its clerk to receive the order on the appellants' behalf under the Customs Act, 1962. The Tribunal treated the appellants' assertion that they learned of the order only when a copy was supplied in March 2003 as unrebutted, and held that the delay in filing the appeals was sufficiently explained on the facts. The delay-condonation applications were allowed and the appeals were directed to be registered. Case-Laws Customs Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125047