2026 (1) TMI 668

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....passed by Commissioner of Customs (Appeals II), Chennai whereby the First Appellate Authority has dismissed the Appeals as time barred, having been filed beyond the condonable period of 30 days. 2. Heard Shri N. Viswanathan, Ld. Advocate for the Appellant and Smt. Anandalakshmi Ganeshram, Ld. Assistant Commissioner for the Revenue, we have carefully perused the documents placed on record and also various judicial precedents relied upon during the course of arguments before us. 3. The relevant facts as could be gathered from the Orders-in-Original Nos.15443-15448/2011, 15455-15457/2011 dated 24,25.03.2011/28.03.2011 are that the Appellant had filed various Bills of Entry through their CHA for clearance of used Digital Multi-functional ....

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.... High Court's order in respect of remaining SCNs/Orders-in-Original are as below : S. No. SCN dt. OIO No.& Date W.P. No. / Order Date Amount paid by by Importer (Rs.) 1. 18.05.2010 15444/2011 dt. 25.03.2011 10782/2010 dt. 19.05.2010 4,34,414 2. 30.04.2010 15445/2011 dt. 25.03.2011 9843/2010 dt. 05.05.2010 4,48,788 3. 23.02.2010 15446/2011 dt. 24.03.2011 3470 & 3471/ 2010 dt. 22.02.2010 3,44,158 4. 10.02.2010 15447/2011 dt. 25.03.2011 2329/2010 dt. 08.02.2010 4,36,371/- 5. 02.02.2010 15448/2011 dt. 25.03.2011 1708/2010  dt. 01.02.2010 3,77,824/- 6. 08.10.2010 15455/2011 dt. 28.03.2011 22486/2010 dt. 01.10.2010 3,53,106/- 7. ....

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....I did not intend to do any further business concerning the said goods and had accordingly closed down my business and moved to my native pace at Tiruvarur during January 2011. I had also accordingly surrendered my IE Code certificate for cancellation with the jurisdictional DGFT authorities. I further enclose to this letter a letter dt. 18.01.2016 obtained by me from the owner of the premises where I had housed my erstwhile concern namely MASS THE TONER SHOP 5, Aziz Mulk 1st Street, Thousand Lights, Chennai -- 600 006, addressed to me evidencing to the fact of my occupying the premises only between the period January 2009 and January 2011 and had vacated the premises in January 2011 with the further information that postal covers received i....

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....ded under the provisions of Customs Act, 1962 makes it clear that the Department had followed the mandate of Section 153 ibid. 8. It is the case of the Appellant that Section 153 of the Customs Act, 1962 has not been properly followed, there is no effective service and the Customs authorities did not produce any proof of display of the order on the Notice Board at the Custom House, which we find unacceptable at this stage since the same ought to have been disputed before the First Appellate Authority. Contrary to the above, in the case on hand, as observed by us from a perusal of the communication dt. 28.12.2015 placed at page 221 of the appeal folder, the Authority clearly says that both the Order-in-Originals and the Detention Notices ....