9911796707
TMI Blog2014 (12) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the order is not served in that manner by processing it on notice board of the Custom House - 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 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-8-2013. 3. The contention of applicant is that applicant made import of marble and the adjudicating authority started proceeding by rejecting the classification. Show cause notice was issued on 14-9-1998. Thereafter the applicants informed the Revenue regarding change of their address and the letter has been duly received by the Revenue on 12-5-1999. In spite of this the adjudication order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... layed on the notice board of the Custom House as per the provisions of Section 153 of the Customs Act. Hence, there is a proper service of notice. 5. We find that as per the provisions of Section 153 of the Customs Act, the order is to be served by tendering or sending by Registered Post and in case the order is not served in that manner by processing it on notice board of the Custom House the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act which provides that in case the order was not served by tendering or by post the alternative service is by displaying on the notice board. In view of this, we find no merit in the contention of the applicant is that order is not properly served on the applicant. In view of this the condonation of delay application is dismissed. Consequently the stay petition and appeal is also dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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