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Issues Involved:
1. Condonation of Delay in Filing Appeals 2. Effective Service of Orders 3. Agency and Authority in Service of Orders 4. Public Interest and Revenue Considerations Detailed Analysis: 1. Condonation of Delay in Filing Appeals The Collector of Customs, Bombay, filed four appeals against the orders of the Collector of Customs (Appeals), Bombay, with a delay. The appellant cited the mixing up of case files as the reason for the delay and argued that the delay should be condoned in the public interest due to the significant legal questions involved. The Tribunal, however, emphasized that the appellant failed to prove sufficient cause for the delay. The application for condonation of delay was rejected, thereby dismissing the appeals on the grounds of limitation. 2. Effective Service of Orders The appellant argued that there had been no effective service of the orders per Section 128A(5) of the Customs Act, 1962, as the Collector of Customs, Bombay, became aware of the orders only on 3.9.85. The Tribunal noted that the Collector of Customs, Bombay, had issued standing orders directing the Collector (Appeals) to send one copy of the order to the adjudicating authority and another to the Tribunal Coordination Unit. The Tribunal held that the service on the Assistant Collector, Coordination Unit, amounted to service on the Collector of Customs, Bombay, thus starting the limitation period from that date. 3. Agency and Authority in Service of Orders The respondent argued that the Assistant Collector, Coordination Unit, acted as an agent of the Collector of Customs, Bombay. The Tribunal agreed, stating that the standing orders issued by the Collector of Customs, Bombay, effectively made the Assistant Collector, Coordination Unit, an agent for receiving orders. The Tribunal referenced Section 153 of the Customs Act, 1962, which allows service of orders to an agent. The Tribunal concluded that service on the Assistant Collector, Coordination Unit, was valid service on the Collector of Customs, Bombay. 4. Public Interest and Revenue Considerations The appellant argued that the delay should be condoned in the public interest, as the appellate decision involved important legal questions with serious repercussions on revenue. The Tribunal, however, held that public interest does not place the Revenue on a superior footing compared to private parties. The Tribunal referenced previous judgments, emphasizing that negligence or misplacement of papers does not constitute sufficient cause for condonation of delay. Conclusion The Tribunal rejected the applications for condonation of delay, holding that the date of service on the Assistant Collector, Coordination Unit, was the effective date of service on the Collector of Customs, Bombay. The appellant failed to prove sufficient cause for the delay, leading to the dismissal of the four appeals on the grounds of limitation.
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