Home Case Index All Cases Customs Customs + HC Customs - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 618 - HC - CustomsValidity of service of Notice Notices send via speed post Condonation of Delay Due to non-existence of All Industry Rate for riding breeches with artificial leather cloths, petitioner had made six applications for fixation of brand rate under Rule 6(1)(a) of Customs and Central Excise Duties and Service Tax Drawback Rules 1995 Application was rejected on ground of two days delay Revision was filed however it was informed that it had been filed beyond time, when calculated from order dated 27.04.2011 Petitioner alleged that he had no knowledge of order dated 27.04.2011 Held that:- Respondents in affidavit averted that notice of order dated 27.04.2011 was dispatched through speed post Rule 153 of Customs Act stipulated sending of notices or summons by registered post only No evidence also to show that it was sent to person to whom it was intended or to his agent Therefore, department failed to comply with requirements of Section 153 of Act Even otherwise, delay of two days cannot be said to be fatal Impugned orders set aside Delay condoned Respondent-authorities directed to hear and decide appeal of petitioner on merits Petition disposed of.
|