TaxTMI 
TaxTMI 
2005 (1) TMI 292
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....lications seeking condonation of delay in filing the appeals against the order of the Commissioner of Customs (Adjudication), Mumbai, are taken up for consideration. In the order dated 31-8-2000, the Commissioner adjudicated the cases by a common order. The records show that the impugned order was despatched to the applicants' address, i.e. Deepak Nitrite Ltd., Nitro Aromatics Division, Shiv Shakt....
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....an address which no more belonged to them at the relevant time. 2. It was pleaded by the applicants that the Customs House was aware of their correct address as evident from their letters dated 17-7-1998 and 24-7-1998 which show the applicants' correct address as Nitro Aromatics, Takshashila, 1st floor, Madhavdas Pasta Road, Dadar (East), Mumbai. It is also stated that in the year 2000, PAN based....
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....tice for the same reason. Hence it is pleaded that the delay in filing the appeal be condoned and the stay application filed by them against the said order of the Commissioner be taken up. 3. The learned DR stated that the applicants, while importing the goods under value based advance licences, had given the address as indicated in the order-in-original. They had never communicated the change of....
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....ordance with the provisions of Section 153. He relied on the decision of the Madras High Court in P. Bhoormal Tirupati v. ACC, Madras [2000 (126) E.L.T. 65 (Mad.)] wherein the Hon'ble High Court held service by registered post is a valid service under Section 153 of the Customs Act. The Court held that unless the contrary is proved, service shall be deemed to have been properly effected when a let....