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Issues:
1. Delay in filing the appeal beyond the prescribed period under Section 128 of the Customs Act, 1962. 2. Dispute regarding the delivery of the Order-in-Original to the appellants. 3. Interpretation of Section 128 of the Customs Act regarding the statutory right to file an appeal. 4. Presumption of service of the order and its rebuttal. 5. Request for remand to the Commissioner (Appeals) for a decision on the merits. Analysis: 1. The appeal was dismissed due to a delay in filing beyond the 60-day period under Section 128 of the Customs Act, 1962. The appellants claimed they were unaware of the Order-in-Original until the Department provided a copy on 14-7-2003, leading them to file the appeal within 60 days of receipt. The Commissioner, however, noted that the order was dispatched on 9-11-2001, and thus considered the appeal time-barred. 2. The appellants argued that the wrong PIN Code (560066 instead of 560083) mentioned in the dispatch register indicated non-delivery of the Order-in-Original. Citing a Tribunal ruling, they contended that unless the order was served as per Section 128 of the Act, there could be no presumption of service. They emphasized that they had nothing to gain by delaying the appeal. 3. The Tribunal found that the Deputy Postmaster admitted to not maintaining a register for tracking the delivery of the registered letter. Upon receiving the order on 17-7-2003, the appellants promptly filed the appeal within the statutory three-month period from communication. Relying on the precedent, the Tribunal agreed that the wrong PIN Code in the register undermined the Department's claim of service, supporting the appellants' position. 4. The Revenue argued for dismissal based on the presumption of service once dispatched, but the Tribunal found the lack of evidence supporting the actual delivery. Given the appellants' proactive response upon receiving the order, the Tribunal concluded that the Department failed to establish communication of the order, supporting the appellants' contention. 5. Consequently, the Tribunal set aside the Commissioner's order, remanding the appeal for a reconsideration of the merits, emphasizing the appellants' right to appeal within the statutory period under Section 128 of the Customs Act. The decision aimed to ensure a fair assessment based on the established facts and legal provisions, granting the appellants a chance for a proper hearing.
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