Delay in Second Appeal Not Condoned Due to Importer's Negligence in Verifying Order Status and Address Update

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....HC dismissed the appeal concerning condonation of delay in filing second appeal regarding misdeclaration of imported Brass Ceramic Cartridges. The appellant failed to demonstrate due diligence in verifying the Commissioner (Appeals) order status. Despite proper service of hearing notice to both appellant and counsel, and counsel's attendance at hearing, appellant neglected to provide alternative address for order service. The Department fulfilled procedural obligations by sending order to available address. Court held appellant's inaction and counsel's failure to communicate constituted negligence. The CESTAT's order upholding dismissal was affirmed, as delay in filing was attributable to appellant's lack of vigilance rather than departmental oversight.....