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2016 (3) TMI 341 - HC - CustomsValidity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - Held that:- it is seen that the Tribunal's order was based entirely upon the letter of the Speed Post Centre. Unfortunately, the Department did not have the returned cover itself. Therefore, the question as to whether there was another endorsement to the effect "intimation delivered" or not is not known. From the mere endorsement "unclaimed", it cannot be concluded whether the intimation was delivered or not. Unless both endorsements go together, the presumption of service cannot be made. Moreover, in a communication dated 21.12.2011, the Additional Commissioner admitted that the Order in Original was not made known to the appellant in any other manner. This is despite the fact that under Section 153(b) of the Act, there is a provision for affixure of the Order on the Notice Board of the Customs House. It is not a case of the Department that there was affixure. Therefore, as the Tribunal did not take into account the above aspects, the order is set aside. - Decided in favour of appellant
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