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2013 (11) TMI 758 - CESTAT MUMBAICondonation of delay - Appeal time barred - Service of order delayed by 10 years - Held that:- order was sent by registered post and it came back undelivered and thereafter, it was tried to be served by sending a person and the same also could not be done because the appellant was absconding. It is also seen from the records that the order was displayed on the notice board. Therefore the service of the order, as envisaged under Section 153 of the Customs Act, had been completed by way back in June 2002. Therefore the plea of the appellant that he got the order only in October 2012 after a gap of more than 10 years cannot be accepted. Modes of service provided in Section 153 are alternate methods by which attempts can be made to serve an order or decision under the Customs Act. Therefore, service by any of the modes is sufficient for the purposes of the said section. Viewed in this perspective, the service has been completed in the instant case way back in 2002. If the appellant had changed the address, it was his duty to inform the change of address to the respondent which he has not done. On the other hand, it is evident that the appellant was absconding in view of the COFEPOSA detention order issued against him and the proclamation made for his appearance by canceling the ball. In other words, the appellant was eluding the law and therefore such a person cannot be given the benefit of condonation of any delay - Following decision of Chellappan Vs Addl. Collector of Customs [1975 (10) TMI 24 - High Court of Kerala at Ernakulam] - Condonation of delay denied.
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