2013 (11) TMI 445

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.... Respondent. ORDER The appellant has filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, under the Customs Act, 1962 on 2 November 2012 after a lapse of more than 10 years from the date of the order of adjudication passed by the Commissioner of Customs (Preventive) on 31 January 2002. The case of the appellant is that he had changed his residence from Mumba....

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.... several attempts were made to serve the appellant by registered post. The operation reports which have been referred to in the order of the Tribunal indicated that the appellant was absconding since there was a COFEPOSA detention order against him, pending execution during the period. The Additional Chief Metropolitan Magistrate, Mumbai by an order dated 28 September 2001 required the presence of....