1996 (4) TMI 197

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....for the Respondent. [Order per : Justice U.L. Bhat, President].  The appeal was filed on 20-12-1991 without a copy of the order of adjudication passed by the Additional Collector. The copy of the order was produced only in 1992. The adjudication order bears the date 12-12-1990. It is contended that the appellant received a copy of the order only on 15-2-1992 and therefore, there was no ....

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.... is an endorsement in ink to the effect that two copies including the importer's copy were received by the Clearing House Agent (R 307) on 9-1-1991. We have no reason to disbelieve the genuineness of the endorsement and signatures. We, therefore, proceed on the basis that the appellant's Clearing Agents received copies intended for the appellant. 3. Under sub-section (3) of Section 129A of....

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....porter with the consequence that in any proceedings under the Act the importer shall also be liable as if the act had been done by himself. M/s. Renu Feeders, were the Custom House Agents of the appellant and submitted a Bill of Entry and other records on behalf of the appellant. The Custom House Agents, licensed under Section 146 of the Act must be deemed to be agent for the purposes of Section 1....