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TMI Blog2019 (10) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. No proof has been placed on record. The order sent by speed post has not been returned as un-delivered, thus necessitating it to be displayed on the notice board as per Section 153 of Customs Act, 1962 - Following the principle of law laid down by Hon ble Bombay High Court in the case of Camron International [ 2019 (7) TMI 689 - BOMBAY HIGH COURT ], the compliance of Section 153 of Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2019 and the appeal was filed on 17.05.2019 approximately after 6 years from the date of order, defect notice was issued to the Appellant to produce the proof of communication of the order to them. Consequently, the Appellants through their letter dt.28.06.2019 wrote to the Registry that the impugned order dt.30.11.2012 was not communicated to them, which was obtained by filing RTI application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of Section 153 of Customs Act, 1962 by first sending a copy of the order to the Appellant and thereafter displayed the same on the notice board as per Sub-section (b) of the said provisions. Therefore, the claim of the Revenue that they have complied with the provisions of Section 153 of Customs Act, 1962 is contrary to the principles of law as laid by Hon ble Bombay High Court in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced on record. The order sent by speed post has not been returned as un-delivered, thus necessitating it to be displayed on the notice board as per Section 153 of Customs Act, 1962. Following the principle of law laid down by Hon ble Bombay High Court in the case of Camron International (supra), we are of the view that compliance of Section 153 of Customs Act, 1962 has not been made in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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