2015 (4) TMI 807

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....badran, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per R. Periasami 1. The appellant filed these appeals against the impugned order of the Commissioner (Appeals) whereby the appeals were rejected as time-barred. 2. The relevant facts of the case, in brief, are that the appellant is a Public Sector Undertaking, filed Bill of Entry No.788895 and No. 788896 both dt. 16.....

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.... of charge order was given and the appellants paid the duty on the same day. On 3.8.2005, appellant filed appeal before the Commissioner (Appeals). According to the Commissioner (Appeals), the date of assessment of Bill of Entry dt. 28.4.2005 is the date of communication of the assessment order and therefore the appeal was filed beyond the condonable period of 30 days. But the appellant contended ....

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.... appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. The words "communication to him of such decision or order" in section 128 (1) of the Customs Act make it clear that the communication must be an effective communication. We find that Section 153 of the Customs Act provides serv....

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....ce, in the absence of any communication of the orders, as required in the statutory provisions, the reasoning given by the appellate authority about the knowledge that too constructive knowledge of the petitioner cannot be legally accepted. If in this electronic age, the assessment and other things are allowed to be done by computing the assessment and other things electronically and if the respon....