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Issues:
1. Condonation of delay in filing an appeal against Order-in-Original passed under Customs Act, 1962. Analysis: The case involved a situation where the Order-in-Original was passed on a specific date and sent to the applicant/appellant-company's address via Registered A/D Post. The applicant/appellant-company, however, filed an appeal against this Order after a significant delay of more than fourteen years. The main contention raised was regarding the change in address and the request for condonation of the delay in filing the appeal. The Commissioner (Appeals) rejected the appeal as time-barred, citing Section 128(1) of the Customs Act, 1962. The Tribunal considered the submissions made by both parties, where the learned JDR for the Revenue referred to relevant judgments from the Madras High Court and the Tribunal. The Madras High Court judgment highlighted the presumption of proper service when a letter is properly addressed, pre-paid, and sent by registered post. Additionally, Section 153 of the Customs Act, 1962 mandates the service of orders, decisions, summons, or notices by tendering or sending them by registered post to the intended person or their agent. The Tribunal observed that the applicant/appellant-company had approached the Assistant Commissioner of Customs a day before the Order was passed, indicating awareness of the proceedings. Despite this, the applicant/appellant-company did not follow up on the case's outcome for over fourteen years. The Tribunal found no justifiable grounds for condonation of the delay in filing the appeal and upheld the Commissioner (Appeals)'s decision to reject the appeal as time-barred. Consequently, the Tribunal rejected the appeal and disposed of the Stay Petition accordingly.
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