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2013 (11) TMI 1397 - AT - CustomsRecovery of duty drawback for non-submission of proof of sale proceeds in foreign currency in stipulated period - Condonation of delay for filing an appeal before Commission (Appeals) - service of order - Denial of refund claim - Bar of limitation - Delay in delivery of order - Appellant claims that they have received the order throguh RTI - Held that:- Order-in-Original was posted to be delivered in time and there has been delay in filling the appeal and accordingly he held that the present appeal has been filed beyond the prescribed time for filing the same, thus it is hit by bar of limitation - unless the contrary is proved, service shall be deemed to have been properly effected when a letter properly addressed, pre paid and posted by registered post - Following decision of Miles India Ltd. Vs Assistant Collector [1984 (4) TMI 63 - SUPREME COURT OF INDIA] and Collector or Central Excise Vs. Doaba Cooperative Sugar Mills [1988 (8) TMI 103 - SUPREME COURT OF INDIA], prima facie case is not in favor of assessee. - appellant directed to make full pre-deposit - stay denied.
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