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TMI Blog2023 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt of export proceeds in foreign exchange - HELD THAT:- The learned Commissioner (Appeals) has reproduced Section 153 of the Customs Act, 1962, which provides for services of order or decision. It is provided that the order etc. should be served by sending it by registered post or by such courier as may be approved by the Commissioner and if it is not possible to serve the order etc. in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed Representative ORDER Per: Anil G. Shakkarwar Present appeal is arising out of impugned Order-in-Appeal dated 20.09.2019 through which learned Commissioner (Appeals) has rejected the appeal as time barred. Aggrieved by the said order, the appellant is before this Tribunal. 2. Brief facts of the case are that the appellants are exporters and exported goods under claim of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has rightfully rejected it as time barred. 5. I have carefully gone through the submissions made by both the sides and records of the case. I find that the learned Commissioner (Appeals) has reproduced Section 153 of the Customs Act, 1962, which provides for services of order or decision. I find that it is provided that the order etc. should be served by sending it by registere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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