AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 131
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....ant. Subsequently One ex-partie order-in-Original was passed on 30/05/2012 confirming demand of Rs. 8,88,737/-. Even this OIO was sent by the Adjudicating Authority to the old address. The appellant came to know about the recovery notice only because of their Bank Current Account bearing no. 0084050073794 was frozen and the amount of 8,88,737/- was deducted on 30/11/2019 by the bank. The same was paid to the Commissioner of Customs. After this, they have made several correspondence and finally on 03/02/2021, they have received a copy of Order-In-Original No. KOL/CUS/AC/707(DBK)/2012 dated 29/05/12 along with copy of the Detention Order dated 26/9/2012. 3. Based on this communication dated 03/02/2021, the appellant has filed an appeal before Commissioner (Appeals) challenging the OIO dated 29/05/2012. The Commissioner (Appeals) granted Personal Hearing on 05/12/2022. On 24/03/2023, the impugned OIA No. KOL/CUS(PORT)/KS/221/2023 dated 24/3/2023, was passed by the Commissioner (Appeals) wherein relying on various case laws, he dismissed the appeal on account of the appeal being filed belatedly after many years whereas the appeal should have been filed within 60 days plus condonable....
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....thin 7 days of the service of the notice. 66, 67 31.12.2018 Recovery notice sent to old address for Rs. 8,88,737/- referring to the Order-in-Original dated 29.05.2012, requiring payment within 7 days 65 December 2019 Appellant made aware that his current account bearing no. 0084050073794 in the name of A&Z International maintained with UBI, Kolkata Branch was frozen 230 29.10.2019 Order bearing F. No. S-40-60/2012 STRC (Port) dated 29.10.2019 was passed, based on which the bank account of the appellant was frozen 31, 58 30.11.2019 Appellant was made aware that a sum of Rs. 8,88,737 was deducted from the account and paid to the Commissioner of Customs 58 06.12.2019 Appellant vide letter requests Assistant Commissioner to de-freeze the account and provide copy of the recovery order and order in original 31 12.12.2019 Response from Assistant Commissioner of Customs stating that recovery action under Section 142(1)(e)(ii) of Customs Act has already been initiated against the appellant and a letter of demand had been forwarded previously 64 14.07.2020 Letter from Federal Bank, New Market Branch, Kolkata informing that paymen....
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....pellate Tribunal - 5. He submits that the appellant had exported the goods during the period 2004-2008 and subsequently they also surrendered their Import Export Licence and vacated rented premises. Since there was no litigation with the Department, they did not inform the Revenue about the change of their address. To show their bonafides, he takes me through the communication addressed by them to the Income Tax department about the change of their address. 6. The Learned Counsel submits that the demand notice dated 22/6/2011 was addressed to the old office's address of the appellant. Even, the Personal Hearing letters were sent to that address. Hence, they were not aware of the proceedings being initiated by the Department. Similarly, OIO dated 29/5/2012 was also sent to the old address. Because of change of address, the appellant was not aware of the confirmed demand. The appellant submits that after coming to know about the freezing of their current account of their bank on 06/12/2019, they have written a letter to the Adjudicating Authority stating that they were not aware of the details of confirmed demand and sought a copy of the Detention Order dated 29/10/2019. The....
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....nt may be correct to hold the view that they are not required to intimate the change of address to the Department since no litigations were pending at that particular point of time. In general practice any person, who vacates the tenancy premises would intimate the concerned Post Office to re-direct the communication to the new address. This is required more so in the case of any business entity who is carrying on the business from the tenancy premises. While the appellant has tried to show their bonafides by enclosing of their copy written to the Income Tax Department, they have not come out with any evidence to show that they have intimated the concerned post office to re-direct their letters to the new office address. This is the basic requirement which the appellant has failed to fulfill. This is a gross negligence on their part which has resulted in all the communications being sent by the department to the old address. 14. Further on going through the chronological Table and the documents placed before me, I find that the appellant has sent a letter on 06/12/2019 to the Assistant Commissioner from the present address i.e. 4B/2, Topsia 2nd Lane, Kolkata-700039. In Reply Not....
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....e to intimate the post office to redirect their letters to the new address. 18. In view of the above detailed discussions, I do not find any merits in the present appeal. Accordingly, I dismiss the same. (Pronounced in the open court on 24.04.2025.) ============= Document 1 3 Office 48/2 Topsin 2nd Lone C (Near topsto Post Offices, Ph Regd Off 12/A Anlumon tate Ph 284 4456 A & A Incorporated MANUFACTURERS & EXPORTERS CF LEATHER GOODS ro The Assistant Commissioner of Customs, Special Tax Recovery Cell [Port). 018251 Custom House. 15/1, Strand Road, Kolkata - 700 001. 26/12/19 In the matter of A & A Incorporated, 40/2, Topsia 2nd Lane, Kolkata - 700039 [Previously 12A, Anjuman Road, Kolkata - 700014] AND In the matter of: Frogging of Bank A/c No. 0084050073794 lying with United Bank of India, Kolkata Main Branch Please be noted that during dealing with the concerned Bank, I came to know that my above-mentioned Bank Account has been already frozen by your order under F. No. 5-40-60/2012 STRC (Port) dated 29.10.2019, though unfortunately I have been not yet communicated about the inatter, rather i have never been show caused in the matter.....
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.... 8,88,737/- from M/s A & A Incorporated -reg. Please refer to Order-In-Order No. Kol/Cus/AC/70(DBK)/2012 dated 29.05.2012, whereby you are ordered to pay of Rs. Rs. 8,88,737/- (Rupees Eight Lakh Eighty Eight Thousand Seven Hundred and Thirty Seven only). Now, you are hereby required to pay the aforesaid amount within 7(Seven) days from the date of service of this notice. You are also informed that in case of default, steps would be taken to realize the amount in accordance with the provisions of the Customs (Attachment of Property of Defaulters for Recovery of Customs Dues) Rule, 1995. In addition to the amount aforesaid, you will also be liable for :- a) Such interest as is payable in accordance with the Notification No. 31/95-CUS(NT) dated 26.05.1995 and subsequent notification in supersession of the said notification for the period commencing immediately after the said date. b) All cost charges and expenses incurred in respect of the service of this notice and of warrants and other processes and of all other proceedings taken for realizing the arrears. ·(Debasis Majumdar) 21/12/18 Asst. Commissioner of Customs Special Tax Recovery Cell (Port) Custom Ho....
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....OR ORDER SHALL PENDING THE APPEAL DEPOSIT THE DUTY IN TERMS OF THIS ORDER AS LAID DOWN UNDER SECTION 129 OF THE C.A. 1962. .No. S34M- 29/2011 DBK Subject: Non-realization of Export Proceeds against Shipping Bu 1. 5182429 d: 149.04 2. 5192571 dt. 02.11.04 3 5527632 4.5209:09 cx 20.1.05 5.5298156 dt. 06.04.06 6.5304322 7. 5334228 . 18.9.06 8. 5315221 :. 28.6.26 8. 5341790 /10,5390793 dt. 13.6.07 41. 5364861 & 15.2.07 13.3370042 c 13. $373447 dt. 21.3.07 14. 5375838 dt. 26.4 67 15. 5466259 + 16. 5491903 ct. 1108.08 17. 516452 de. 21 6.34 . 8 3155657 de 05 Of M/L A & A Incorporerod. On the basis of XO6 stateizien: (Statervent given by the Reserve Bank of Id regarding non-realization of foreign exchange of exportai, a demand novice under Rule IGA of the Customs Central Excise Duties and Service Tax Drawback Rules, 1905 was hsved on 22.05.2011 in M/s. A & A Incorporaled. for realization of Rs.187717-( Rapaet eight lack eighty wight choumed seven hundred thirty seven onb) and the said exporter was asked to pay the amnount along with interest acemied foursupon. , IT Was also mentioned in the demand notice that if they wanted to be heard in perscala they could appear before t....