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2014 (6) TMI 228 - AT - CustomsCondonation of delay - Delay in receipt of order - whether the receipt of order by the director is in personal capacity or on behalf of the appellant - Held that:- In the affidavit filed by Director of appellant it is stated that he received order on 05. 03.2010 by hand from the CHA Section in New Custom House, Mumbai. It is also stated in the affidavit that the order was received in his personal capacity and the company has not received the order from the department at its registered address. From the letter of the department, as also from the affidavit it is clear that the impugned order was served on the appellant on 05.03.2010. The order is addressed to M/s. Interport Logistics Pvt. Ltd., CHA No. 11/1167 with direction to surrender the original CHA licence and all the Customs pass of their employees. It is a direction to the CHA and, therefore, it cannot be said that the Director of the appellant – firm received the same in his personal capacity. Even when an order is sent through registered post, some Individual present in the office has to receive the order and, therefore, it does not make any difference as to who received the order - No sufficient reason to condone delay - Condonation denied.
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