9911796707
TMI Blog2012 (10) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... 153(a) of the Customs Act was followed by the Additional Commissioner. If it be assumed that the order-in-original was despatched on 19.8.2011 from the Additional Commissioner's office in Hyderabad, the postal article must have been received by the addressee located in Bhatkal, Karnataka on some date after 19.8.2011, in which event the question of delay of the appeal filed on 20.10.2011 does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order-in-original No. 62/2011-Cus dated 19.8.2011 imposing a penalty of Rs. 3 lakhs on the appellant under Section 112(a) of the Customs Act besides confiscation of certain goods, imposition of fine, etc. Aggrieved by the order-in-original, the appellant preferred an appeal to the Commissioner (Appeals) on 20.10.2011. They also filed an application for waiver of pre-deposit. The appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evidence of the order-in-original having been received by the appellant only after 15 days from the date of despatch. 4. We have considered these submissions. Section 153 of the Customs Act provides for service of orders, decisions, notices etc. (a) by tendering or sending by registered post to the person for whom it is intended or to his agent or (b) if service in such manner is not possi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11, in which event the question of delay of the appeal filed on 20.10.2011 does not arise. 5. In the above view of the matter, we set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner (Appeals) to deal with the assessee s appeal and the connected stay application in accordance with law and the principles of natural justice. 6. The stay applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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