https://www.taxtmi.com/caselaws?id=782591 CESTAT Kolkata dismissed the appeal as time-barred, holding that alleged non-service of the adjudication order did not vitiate limitation because the appellant was grossly negligent in not arranging for redirection of mail after vacating its business premises. The Tribunal noted that the appellant neither informed the Department nor the postal authorities of the change of address, despite surrendering tenancy and the Import Export License, and offered no reasonable explanation for the prolonged delay even after becoming aware of the order. Distinguishing precedent where address change had been duly intimated, CESTAT found no merit in the challenge and sustained the impugned order. en-us Thu, 24 Apr 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782591 CESTAT Kolkata dismissed the appeal as time-barred, holding that alleged non-service of the adjudication order did not vitiate limitation because the appellant was grossly negligent in not arranging for redirection of mail after vacating its business premises. The Tribunal noted that the appellant neither informed the Department nor the postal authorities of the change of address, despite surrendering tenancy and the Import Export License, and offered no reasonable explanation for the prolonged delay even after becoming aware of the order. Distinguishing precedent where address change had been duly intimated, CESTAT found no merit in the challenge and sustained the impugned order. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782591