G & G ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard.

(2.) The appellant's grievance is that copy of the order in original dated 25.06.2004 passed by the Principal Commissioner of Customs (Import) was never received by him when he approached the CESTAT in appeal; his belated appeal was rejected on the ground that the reasons adduced for seeking condonation of delay were unsubstantial.

(3.) The record indicates that the appellant was apprised of the order but was given a copy of it for the first time in 2010. The appellant appears to have repeatedly corresponding with the Customs Authority for furnishing a copy of order, after which he approached the Tribunal in 2017. Learned counsel for the appellant highlights the initial adjudication orders that were adverse, culminated in succeeding at the appellate stage before the Hon'ble Supreme Court and that the same evidence was pressed, for the period which is subject matter of this appeal.