2021 (5) TMI 209

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.... SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Shri G. Derrick Sam, Advocate for the Appellant Ms. Sridevi Taritla, Authorized Representative (A.R.) for the Respondent ORDER: The appellant is a Custom House Agent and had filed Bill-of-Entry on behalf of M/s. Compuage Infocom Ltd. for imports made in 2009/2010. 2. Later, appellant was issued a Show Cause Notice inter alia alleging wrong clas....

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....letter dated 03.07.2012, which was received by the Department on 12.07.2012, had informed that they had shifted their office from the existing address to the new premises. However, the Order-in-Original was issued to their earlier address and the appellant did not receive the copy of the said Order-in-Original so as to file an appeal within time. They came to know only when an alert was raised in ....

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.... 3.3 It is argued by the Learned Counsel for the appellant that even though the appellant had intimated the Department about the change of address, the Order-in-Original was issued to their earlier address and for this reason, the appellant did not receive the copy of the Order-in-Original. That they came to know about the Order-in-Original only in 2019 and therefore, the appeal was filed withi....

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....here were instructions given for verification of the new address of the appellant. There is nothing to disbelieve these documents. After intimating the change of address in July 2012, the Department has issued the Order-in-Original in February 2013 to the old address of the appellant. 7. As per Section 128 as well as Section 153 of the Customs Act, 1962, any decision/order has to be communicate....