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2010 (8) TMI 562 - AT - CustomsLimitation - Condonation of delay - Appeal is delayed by 30 days - For condonation of this delay, the appellant has submitted that he was “mentally disturbed and was in continuous stress” and hence unable to pursue the appellate remedy - According to the appellant, the order was received by him only on 22-8-2008 - This claim is contradictory to his own admission that a copy of the order had been received earlier but returned to the department - The Revenue has produced documentary evidence of the order having been personally served on appellant’s advocate on 4-4-2007 - Section 153 of the Customs Act, 1962 provides the procedure for service of orders, notices etc. It provides for direct service of an order on the person for whom it is intended, or on his agent The advocate holding vakalat of the appellant before the Commissioner was acting as an agent of the appellant - That the department also served a copy of the order on the appellant by its despatch by registered post, properly addressed and duly pre-paid - No overriding case law has been cited by the learned Counsel in this context to establish to the contra - There is no explanation for the delay of the appeal - Hence, the application is dismissed.
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