https://www.taxtmi.com/caselaws?id=429687 The court considered the delay in approaching the revising authority for condonation due to lack of knowledge of the order-in-appeal, emphasizing the importance of examining whether the petitioner was served with the order. Discrepancies in the service of the order-in-appeal raised doubts, highlighting the necessity of complete and accurate addresses for addressees. The court interpreted Section 153 of the Customs Act, emphasizing the requirements for effective service. Ultimately, due to gaps and uncertainties in the service process, the court favored the petitioner, setting aside the impugned order and remitting the matter for a fresh decision on merits by the Revisional Authority. en-us Thu, 22 Sep 2022 00:00:00 +0530 Thu, 03 Nov 2022 09:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429687 The court considered the delay in approaching the revising authority for condonation due to lack of knowledge of the order-in-appeal, emphasizing the importance of examining whether the petitioner was served with the order. Discrepancies in the service of the order-in-appeal raised doubts, highlighting the necessity of complete and accurate addresses for addressees. The court interpreted Section 153 of the Customs Act, emphasizing the requirements for effective service. Ultimately, due to gaps and uncertainties in the service process, the court favored the petitioner, setting aside the impugned order and remitting the matter for a fresh decision on merits by the Revisional Authority. Case-Laws Customs Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429687