BALAJI MARBLE Vs. COMMR. OF CUS. (EXPORT PROMOTION)

JUDGEMENT

(1.) HEARD both sides. Applicant filed this application for condonation of delay of more than 5 years in filing the appeal. The adjudication order dated 10 -3 -2008 where is the present appeal is filed on 23 -8 -2013.

(2.) 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 was sent to the old address. Applicant also submitted that the notice for personal hearing etc. was addressed to the applicant on new address. As the order was sent on old address, therefore the applicant had not received the adjudication order, thereafter the recovery proceedings were started in the year 2013 and applicant came to know about the adjudication order. Thereafter, applicant obtained the copy of the order and filed this appeal. Hence, there is no delay in filing the appeal.

(3.) 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 provisions of Section 153 are reproduced below: