NAVBHARAT ENTERPRISES LTD. Vs. COMMISSIONER OF CUSTOMS (IMPORT)

JUDGEMENT

(1.) This Appeal of the Assessee is questioning the legality and validity of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 19th November, 2013. There was an application filed by the Assessee seeking condonation of delay. The Assessee narrated that he was not served with an order of adjudication dated 22nd June, 2000. However, what he came to know on 6th April, 2011 was that an adjudication order has been passed. However, a copy thereof could be obtained only when the Assessee corresponded with the authorities under the Right to Information Act, 2005. He, therefore, obtained a copy of the order on 13th September, 2011. Therefore, there was a delay of 266 days in filling of the Appeal and the same deserves to be condoned in the peculiar facts and circumstances. More so, when the unit was closed and there were no records available with the Assessee - Applicant before the Tribunal.

(2.) The Revenue submitted that the show cause notice based on which the Order in Original/adjudication order was passed, was duly served. That packet was received back with the postal remark "not claimed". Thereafter, the adjudication order was also issued on the address available in the official record. That packet was returned with the postal remark "refused". If this is how the Assessee approached the matter, then, the delay is 12 years and more. The Assessee was negligent and callous and hence, the application for condonation of delay was rightly dismissed.

(3.) The Tribunal has noted that there is no cause much less reasonable and satisfactory as the show cause notice and adjudication order were duly served. The postal remarks and which have been relied upon by the Revenue are true and correct. In such circumstances, it refused to exercise its discretion in favour of the Assessee and dismissed the application.