CYNORLMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Exemption allowed, subject to all just exceptions.

(2.) The applications are disposed of. W.P.(C) 11741/2019

(3.) Learned counsel appearing for the respondent submits that the authorized representative of this petitioner namely Mr. Raj Kumar has made a statement under Section 108 of the Customs Act, 1962 before the customs authority. Hence, the original copy of the order-in-original dated March, 2019 was duly served to the said authorized representative on March, 2019 which is also mentioned in the copy of letter dated 19 July, 2019 annexed with this writ petition as Annexure P-1. Thus, it is submitted by learned counsel for the respondent that order in original cannot be served again to this petitioner once it is already served, otherwise the period of limitation which is already over will get extended. Learned counsel for the respondent further submitted that one more copy of the order-in-original can always be given but the period of limitation will start from 6 March, 2019, the day on which it was served upon the authorized representative of the petitioner. Copy of the acknowledgement of the said order by Sh. Raj Kumar, authorized representative of the petitioner, dated 6 March, 2019, which is tendered by the learned counsel for the respondent to this court, is taken on record.