2011 (11) TMI 747

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....ER The present appeal under Section 130 of the Customs Act, 1962 is directed against the order dated 27th May, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (tribunal, for short) dismissing the appeal of the appellant on the ground of limitation. 2. Learned counsel for the appellant submits that there has been non- compliance of Section 153 of the Act and the ....

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....nt was the person behind/involved with the import. 4. Section 153 of the Customs Act provides that any order or decision passed under the Act shall be served by tendering the order or decision by sending it by registered post to the person for whom it is intended and in case the order or decision cannot be served in a manner provided by affixing it on the notice board of Customs House. The learne....