Home Case Index All Cases Customs Customs + AT Customs - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 946 - AT - CustomsCondonation of delay - service of SCN - Held that: - the Show Cause notice dated 5.4.2001, or the personal hearing intimations the impugned Order-in-Original Ct. 31.1.2002 could not be served or brought to the knowledge of the Appellant despite efforts made by the department. It is also a matter of record that the department found that the appellant and his son had left the premises mentioned in the Show Cause Notice or the Order- in-Original and thus the same could not be served by any regular mode. It is also borne out from records before us that the appellant was abroad in the entire period from issuance of show cause notice till passing of the impugned Order - reliance placed on the decision of the case Navbharat Enterprises Ltd vs CC (Import) [2015 (3) TMI 27 - BOMBAY HIGH COURT] where it was held that if there was doubt and which could be inferred from the records and information provided to the Assessee by the Revenue after he invoked the Right to Information Act 2005 then, the Tribunal should have condoned the delay and in all fairness and in the interest of justice. Eventually if the Assessee cannot be faulted or being negligent or reckless in pursuing the remedy, then, the delay could have been condoned by compensation of payment of costs. Condonation of delay allowed subject to payment of cost of ₹ 5,000/- - appeal allowed - decided in favor of appellant.
|