2013 (11) TMI 758

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....r the Respondent : Shri. S. Dewalvar, Addl. Comm. (AR), Per: P R Chandrasekharan: 1. The appeal and stay application are directed against order-in-original No. CCP/KPM/ADJ/M&P/4/2002 dated 31/01/2002 passed by Commissioner of Customs (Prev.), New Customs House, Mumbai. Vide the impugned order a duty demand of Rs.1,60,90,028/- was confirmed against the appellant Shri Nitesh Ashok Sadarangani ....

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....ow of the order only in 2012. He had requested the department vide letter dated 01/12/2012 to inform him of the status of the case and vide letter dated 25/10/2012, the respondent department informed that the case has been adjudicated vide the impugned order under the cover of a letter dated 25/10/2012. Inasmuch as the service of the order is not complete and the same has been done only in October....

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....e dated 05/07.2001 and 30/06/2001 showing that the appellant was absconding, as there was a COFEPOSA detention order against him pending execution during the said period. It is also seen from the records that a proclamation requiring the appearance of the appellant was issued by the Additional Chief Metropolitan Magistrate, Bombay vide order dated 28/09/2001 requiring his presence on 21/12/2001 by....

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....be served by sending a person and the same also could not be done because the appellant was absconding. It is also seen from the records that the order was displayed on the notice board. Therefore the service of the order, as envisaged under Section 153 of the Customs Act, had been completed by way back in June 2002. Therefore the plea of the appellant that he got the order only in October 2012 af....