2014 (12) TMI 1048 - AT - Customs

Condonation of delay - Inordinate delay of more than 5 years - Change of address - Delay in receipt of order - Held that - As per the provisions of Section 153 of the Customs Act, the order is to be served by tendering or sending by Registered Post and in case the order is not served in that manner by processing it on notice board of the Custom House - adjudication order was sent on the address which was given in the bills of entry and the same was received back with the postal remark Left and, therefore, the same has been displayed on the notice board as per the provisions of Section 153 of the Customs Act which provides that in case the order was not served by tendering or by post the alternative service is by displaying on the notice board. In view of this, we find no merit in the contention of the applicant is that order is not properly served on the applicant. In view of this the condonation of delay application is dismissed - Condonation denied.

Summary

Issues: Condonation of delay in filing appeal, Proper service of adjudication order

Condonation of Delay in Filing Appeal:
The applicant filed an application for condonation of delay of over 5 years in filing the appeal against the adjudication order dated 10-3-2008, which was filed on 23-8-2013. The applicant argued that despite informing the Revenue about a change in address, the adjudication order was sent to the old address, leading to non-receipt of the order. The applicant contended that as the recovery proceedings started in 2013, they became aware of the order and promptly filed the appeal, claiming there was no delay. However, the Revenue stated that the adjudication order was sent to the applicant and returned with the postal remark "Left," subsequently displayed on the Custom House notice board as per Section 153 of the Customs Act.

Proper Service of Adjudication Order:
The Tribunal examined the provisions of Section 153 of the Customs Act, which mandates the service of orders by tendering, sending by registered post, or posting on the notice board of the Custom House if the former methods are not feasible. In this case, the adjudication order was returned with the remark "Left" after being sent to the address provided in the bills of entry, leading to its display on the notice board. The Tribunal concluded that as the order was served in accordance with the statutory provisions, the applicant's argument that the order was not properly served held no merit. Consequently, the application for condonation of delay was dismissed, leading to the dismissal of the stay petition and appeal as well.