TaxTMI 
TaxTMI 
2023 (5) TMI 755
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....n Doiphode , Advocate , for the Appellant Shri Ashwini Kumar , Additional Commissioner , Authorised Representative for the Respondent ORDER PER : SANJIV SRIVASTAVA These appeals are directed against Order-in-Appeal No. 852 and 853 (GR-IIC-F)/2022 (JNCH)/Appeals dated 12.08.2022 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2.1 Appellants have filed miscellaneous applications for early hearing of the appeals stating the following grounds:- "2) The Applicants have received the intimation dtd 27.6.2019 at the new address fixing hearing on 15.7.2019, thus, the Respondent was aware of the new address. The Company through its Chief Financial Officer, Shri Neeraj Mundhra had also filed Application under RTI an....
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.... appellants and Shri Ashwini Kumar, Additional Commissioner, Authorised Representative for the Revenue. 2.3 The reasons stated in the applications for early hearing are justifiable. Early hearing applications are allowed. 3.1 With consent of both sides, the matter is taken up for final hearing. 3.2 Arguing for the appellant, learned counsel submits that:- The issue is in a narrow compass. In the present case the order-in-original was issued on 26.11.2019 holding as follows:- "ORDER 19. In view of the above discussion and findings, I pass the following order: 19.1. I order confiscation of 15 MT IMIDACLOPRIO Tech imported vide B/E No. 8109288 dated 03.10.2012 having total value of Rs. 1,84....
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.... filing the appeal could not be condoned and has dismissed the appeal without passing any order on merits. Appellant has changed their address from 12/1, Nellie Sengupta, Sarani, Kolkata 700 087 to Lounge, 4th Floor, 23 Chetna Central Road, Kolkata 700 027 in April 2015 and did not receive any order at the new address. It can be seen from the order-in-original that the same was dispatched to their old address. The fact that the changed address was in the knowledge of the adjudicating authority is evident from the letter of personal hearing issued vide F.No. S/26- 205/2012-13/Adj(I) dated 27.06.2019. If the letter fixing the personal hearing has been issued at their new address, then the reason for issuance of order-in-original at t....
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....Jt. Commissioner Shri Kamlesh Kumar Gupta and he was handed over copy of the order No.604/2019-20/JC/NS-I/JNCH/CAC dtd 20.11.2019, he immediately sent copy of the order on whats app. 4) That I checked up from the office, but copy of the order was not received by the company and as locked down started from almost 22.3.2020, the company could not take any steps for filing Appeal against Order dtd 20.11.2019 received on 19.3.2000, that after relaxation of lockdown in June 2020, due to shifting of office, no relevant papers such as Show Cause Notice, letters were available with the Company. Therefore, I on 22.6.2020 have filed Application under RTI to the CPIO Commissioner of Customs, NS-1, Sheva for obtaining copy of order dtd. 19.3.2....
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....he period from 15-3-2020 till 28-2- 2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. (II) Consequently, the balance period of limitation remaining as on 3-10-2021, if any, shall become available with effect from 1-3-2022. (III) In cases where the limitation would have expired during the period between 15-3-2020 till 28-2-2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply.....
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.... 400 707. F.No. S/26-205/2012-13/Adj(1) To 34 0/c Date: 27.06.2019 (NOTICE FOR PERSONAL HEARING UNDER SECTION 122A OF CUSTOMS ACT, 1942) 1. M/s. Willowood Chemicals Pvt. Ltd. The Lounge. 23 Cheila Central Road, M85133 0229 IN 4th Floor, Kolkata-700 027. 2. Shri Parikshit Mundra, Director. M/s Willowood Chemicals Pvt. Ltd. 12/1, Nelli Sengupta Sarani, Kolkatta-700 087. Gentlemen. EM 25 1330095IN Sub: Personal Hearing in the matter of Show Cause Notice No. DRUMZUNS INV-14/12-13 dated 08.02.2013 issued by the DRI, Mumbai. Please refer to the Show Cause Notice No. DRI/MZU/NS/INV-14/12-13 dated 08.02.2013 issued by the DRI, Mumbai to you. In this regard, it is informed that sin....