TaxTMI 
TaxTMI 
2018 (8) TMI 333
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....llant herein imported a consignment of Lithium Batteries claiming exemption under Sl. No. 217 of the Notification No. 21/2002-Cus dated 01.03.2002 as amended. During the examination, it was found that there were differences between the goods declared and the goods which were imported. After following due process of law, the Commissioner of Customs vide Order-in- Original No. 02/2008 dated 18.06.2008 confirmed customs duty and confiscated the goods and imposed fine and penalty upon the appellant. Aggrieved, the appellant approached the CESTAT Bangalore who vide Final Order No. 479/2010 dated 11.02.2010 allowed the appeal and set aside the Order-in-Original with consequential reliefs. The order of the Hon'ble CESTAT was received by the appell....
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....ime barred and was correctly rejected by the Assistant Commissioner. 5. The Learned Counsel for the appellant narrated the above sequence of events and argued that in terms of Section 153 of the Customs Act, the order has to be communicated to them and it is impossible for them to filed their refund claims unless they received it. Without a certified copy of that order, they have no way of filing the refund claim. In the instant case, CESTAT order was sent by speed post and until the order was received it cannot be said to have been served upon them. He relied on the judgment of the Hon'ble Apex Court in the case of Collector of Central Excise Vs. M.M. Rubber Co [1991 (55) ELT 289 (S.C.)] in which, it was held that the date to be reckoned ....
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....rtunity of knowing of passing of the order and what it contains. The knowledge of the party affected by such a decision, either actual or constructive is thus an essential element which must be satisfied before the decision can be said to have been concluded and binding on him. Otherwise the party affected by it will have no means of obeying the order or acting in conformity with it or of appealing against it or otherwise having it sent. This is based upon, as observed by Rajamanner, CJ in Muthia Chettiar v. CIT (ILR 1951 Mad. 815) "a salutary and just principle". The application of this rule so far as the aggrieved party is concerned is not dependent on the provisions of the particular statute, but it is so under the general law." 6. The....