https://www.taxtmi.com/caselaws?id=333003 A customs appeal filed 382 days late could not be entertained because the appellate authority lacked power to condone delay beyond the statutory limit. Service of the original order was treated as valid where it was sent by registered post to the recorded address and returned undelivered, especially since the party had not informed the Department of any change of address. The statutory mode of communication under section 153 of the Customs Act, 1962 was therefore satisfied, and the Department was not faulted for non-service at a later address. The availability of an alternate appellate remedy, which was not used, also weighed against interference. en-us Wed, 14 Sep 2016 00:00:00 +0530 Fri, 17 Feb 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333003 A customs appeal filed 382 days late could not be entertained because the appellate authority lacked power to condone delay beyond the statutory limit. Service of the original order was treated as valid where it was sent by registered post to the recorded address and returned undelivered, especially since the party had not informed the Department of any change of address. The statutory mode of communication under section 153 of the Customs Act, 1962 was therefore satisfied, and the Department was not faulted for non-service at a later address. The availability of an alternate appellate remedy, which was not used, also weighed against interference. Case-Laws Customs Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333003