2020 (6) TMI 423

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....iled in time as provided under Section 128 of the Customs Act, 1962 which required that an appeal need to be filed before Commissioner (Appeals) within a period of 60 days from the date of the communication of the order-in-original. 2. The brief facts of the matter are as follows : that the appellant have imported certain quantities of the fresh water pearls through foreign post office Jaipur which were covered by parcel No. 8472/09/2014 covered vide invoice No. 1160 dated 14 September 2014, parcel No. 8473/09/2014 covered vide invoice No. 1159 dated 14 September 2014 and parcel No. 8700/10/2014 covered vide invoice No. 104816 dated 15 September 2014. The Department at the time of import of the consignment of the pearls suspected under i....

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....Office, Jaipur - I observe that the impugned order was sent by the department to the appellant through Registered Post on 23/04/2015 at the appellant's postal address and it is well settled that unless the contrary proved, service shall be deemed to have been properly effected when a letter properly addressed, and posted by Registered Post. The appellant, in their submission made in the appeal document, no where stated or alleged that address given on the order to which said impugned order was sent by the department, is incorrect. They have contended that they shifted their office to new address and resulted in non-delivery of letter dated 18 February 2015, 24 February 2015, 9 March 2015 and impugned order dated 17 April 2015. The contentio....

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....hanged their business premises from Johari Bazar to Sethi Colony, Jaipur, the letter of personal hearing were not received by them and accordingly the order of final assessment dated 17 April 2015 had also not been served on them. Though the Department has been claiming that the order of finalization of assessment has been sent to the appellant at their previous address of 335, Lalaniyon Ka Chowk, Johari Bazar, Jaipur which has already been changed by the appellant to A-40, Sethi Colony, Shiva Marg, Jaipur. We are of the view that even if the order of final assessment has been sent by the registered post to their Johari Bazar address same cannot be considered as the proper service of the order as per the provision of Section 153 of the Cust....