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2007 (8) TMI 536 - AT - CustomsAppeal to Commissioner (Appeals) - Time Limitation - Service of order - Held that: - a similar factual situation was considered by the Hon’ble Madras High Court (Division Bench) in the case of P. Bhoormal Tirupati v. Additional Collector of Customs, Madras [1973 (8) TMI 45 - HIGH COURT OF JUDICATURE AT MADRAS] and it was held that a show-cause notice issued to the party by the customs authorities, duly addressed and despatched by registered-post under Section 153 of the Customs Act and returned undelivered must be deemed to have been served on them inasmuch as it was not proved to the contrary - appeal dismissed.
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