TaxTMI 
TaxTMI 
2020 (10) TMI 642
X X X X Extracts X X X X
X X X X Extracts X X X X
....r of Customs(Imports), Mumbai in Order-in-Original No. CAO/No.73/2005. 2. Since there is enormous delay therefore better affidavit was ordered for in support of the application for condonation of delay. The same was filed by the applicant in the month of June, 2019 and as per the said affidavit the delay was only on account of the negligence of the department. Thereafter, the Revenue has also called for report from the concerned department and the said report in the form of communication dated 30.8.2019 was placed on record by the learned Authorised Representative during the course of hearing on 7.1.2020. I have gone through the affidavit of the applicant as well as the communication dated 30.8.2019 produced by the revenue and heard the ri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l of a sudden, the Asstt. Commissioner of Customs, Centralized Revenue Recovery Cell, JNCH sent a letter to me on 09.10.2017 at my changed address for recovery of dues i.e. Penalty of Rs. 5,00,000/- in terms of the OIO No. 73/2005 dated 22.06.2005. 6. That on receipt of the said letter dated 09.10.2017, I wrote a letter to the said Asstt. Commissioner of Customs on 16.11.2017 informing him that the OIO mentioned in the said letter had not been received by me and requested him to send me certified copy of the OIO to take further action in the matter. 7. That in response to my letter dated 16.11.2017, I received an office copy of a letter dated 10.11.2012 issued on 20.11.2012 from Asstt. Commissioner of Customs, Tax Recovery Cell(X) for r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te being informed about the same, the department has issued the copy of the order to the old address. This also gets support from the fact that as per the department the impugned order dated 22.6.2005 which was sent to the old address was returned from postal authority with remarks 'Not known'. Now the issue is that if the department is not aware about the changed address then how can they send the communication after 12 years on the said changed address. No justification/explanation has been given about it by the learned Authorised Representative. As per the affidavit of the applicant, after the request made by the applicant, the certified copy of the impugned order was served on the applicant by hand on 26.7.2018 by a custom officer of Re....