PIPAL SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appeal was filed on 6 -6 -2003 against the Commissioner's order dated 27 -10 -97. In the present application for condonation of delay (if any) of the appeal, the appellant submits that he had come to know about the Commissioner's order from the officers of Customs who met him for recovery of penalty amount of Rs. 2 lakhs on the strength of the said order. The applicant submits that a photocopy of the Commissioner's order was received by him for the first time on 10 -3 -2003 upon specific application made in this behalf. It is further submitted that the appeal is not time barred. On an earlier occasion, this Bench had directed the DR to ascertain the date of service (if any) of a certified copy of the Commissioner's order on the applicant.

(2.) Today the DR has responded by saying that the receipt of service of the adjudication order is not readily available in the concerned Customs Commissionerate. This submission is based on a letter dated 23 -12 -2003 of the Additional Commissioner of Customs, Amritsar.

(3.) I have perused this letter which categorically states that the Commissionerate does not have any receipt of service of the adjudication order. In view of this position, I have to accept the statement made by the applicant in para 4 of the present application which is to the effect that the impugned order was received by the applicant only on 10 -3 -2002. There is no delay in filing of the appeal and the present application is rejected.