1997 (8) TMI 248

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..... [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order dated 27-10-1995 passed by the Commissioner of Customs (Appeals), Bombay. In the impugned order, the appeal filed by the appellants is dismissed as time barred. 2. Shri P.S. Bedi, Consultant, appearing on behalf of the appellants submits that the copy of the enforcement order was nerver served upon....

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....since the enforcement order was sent to the appellants through the Registered Post, AD, on 12-5-1995, therefore, the appeal filed by the appellants is time barred. But we find that during the pendency of the appeal, the appraising group, Bombay, informed the Commissioner of Customs, Bombay, that from the official record it could not be verified that the AD card has been received from postal author....