TaxTMI 
TaxTMI 
2014 (6) TMI 228
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....n 05.03.2010 by the Commi ssioner of Customs (General), ew Custom House, Mumbai. It is further stated that the order was served on Shri Kishore Chandra, Director of the appellant - firm on 05.03.2010 who received the order in his individual capacity and did ot inform the other Di rector who was handling the matter and the order was misplaced by him at his esidence. It was only on 23/10/2010 he has handed over the said order, after which action was initiated for filing the appeal. It is also alleged that the company has not receive d the order from the department t its registered address. An affidavit filed by Shri Kishore Chandra is also enclosed along with the application. 3. The learned counsel for the appellant s....
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.... order was served on the appellant on 05.03.2010. The order is addressed to M/s. Interport Logistics Pvt. Ltd., CHA No. 11/1167 with direction to surrender the original CHA lice nce and all the Customs pass of their employees. It is a direction to the CHA and, therefore, it cannot be said that the Director of the appellant - firm received the same in his personal capacity. Even when an order is sent through registered post, some I ndividual present in the office has to receive the order and, therefore, it does not make any difference as to who received the order. In the instant case, it is the Director of the company who has received the order and the Director is a senior person in the company. It is further noticed that the ground alleged ....
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....se of Chellapan vs. Additional Collector of Customs 1978 (2) ELT (J547) (Ker.) considered the question regarding interpretation of Section 153 of the Customs Act which deals with service of orders, summons, etc. issued under the Act. The said section prescribes three methods of service - (1) by tendering the order; (2) by sending the order by registered post; (3) by displaying the order on the notice board of the Custom House. The hon'ble High Court held that the methods indicated under Section 153 are alternative methods, any one of which could be attempted. Therefore, if service is complete by one method it is not necessary to resort to the service again through the other methods. In the present case, the service of the order has been com....