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2014 (12) TMI 1048

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..... tional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for condonation of delay of more than 5 years in filing the appeal. The adjudication order dated 10-3-2008 where is the present appeal is filed on 23-8-2013. 3. The contention of applicant is that applicant made import of marble and the adjudicating authority started proceeding b .....

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..... e was directed to produce the evidence regarding the service of the order. The Revenue informed that the adjudication order was dated 10-3-2008 was sent to the applicant and the same has been received back with the postal remark "Left" and thereafter the same was displayed on the notice board of the Custom House as per the provisions of Section 153 of the Customs Act. Hence, there is a proper serv .....

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..... rd of the customs house". 6. In the present case, the 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 t .....

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