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2015 (3) TMI 730 - HC - CustomsCondonation of delay - Held that:- Clause (a) thereof denotes as to how the order/decision passed or any summons or notice issued under the above section shall be served. It shall be by tendering it personally or sending it by registered post to the person for whom it is intended or to his agent. Now, the words inserted with effect from 28 May 2012 are "registered post or by such courier as may be approved by the Commissioner of Customs". We do not find as to how reliance could be placed on clause (b) by the Tribunal in this case. It is only when the service is not possible in the manner provided in clause (a) that affixation of the order, decision, summons or notice on the notice board of the customs house is permitted. In such circumstances, if the packet containing copy of the adjudication order dated 10 March 2008 was not sent by registered post at the address to which the petitioner has shifted as informed way back in 1999, then, there is no question of placing reliance on clause (b) - Tribunal's order is vitiated by total non application of mind. - Tribunal is in error in dismissing the application for condonation of delay and therefore, this writ petition is allowed by setting aside the Tribunal's order. We allow the petitioner's application for condonation of delay and direct the Tribunal to hear the petitioner's appeal in accordance with law - Decided in favour of assessee.
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