2015 (11) TMI 686

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....004 to January 2007. A show cause notice came to be issued to the Appellant on 11th April, 2007. The Appellant filed detailed reply to the show cause notice on 24th April, 2007. Addendum to show cause notice came to be issued on 9th May, 2007. The Appellant filed a further reply on 12th June, 2007. The personal hearing was attended by the learned counsel appearing for the Appellant which was held on 4th July, 2007. It is the contention of the Appellant that though an order in original came to be passed In August 2007, the Appellant was not served with the copy of the order and he came to know about passing of the order dated 29th August, 2007 only after he was served with recovery notice. In this background, the Appellant immediately prefer....

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....ondonation of delay. 7. For considering the rival submissions, it will be necessary to refer to the relevant portion of Section 153 of the Customs Act : "Any order or decision passed or any summons or notice issued under this Act, shall be served (a) By tendering the order, decision, summons or notice or sending it by registered post to the person for whom it is intended or to his agent; or (b) If the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house." 8. Perusal of clause (a) Section 153 of the Customs Act would reveal that any order or decision passed or any summons or notice issued under the Customs Act is required to be served fir....