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2016 (4) TMI 718 - AT - CustomsCondonation of delay - Delay of 244 days - Appellant pleaded that they have not received the original OIA passed on 14.10.14 till date - Held that:- the address of the appellant is correctly written and there is no change in the address but the letter has been returned as "unclaimed". On receipt of the recovery notice, the appellant has immediately taken steps with the Commissioner (Appeals) asking for a certified copy. The Superintendent of (Appeals-II) for Commissioner (Appeals - V) intimating that they had replied to the appellant to contact their Advocate M.Velmurugan or S.Chandrasekaran, Advocate for the copy of the order. The Commissioner (Appeals) order was received from S.Chandrasekaran and the appellant written back to Commissioner (Appeals) informed that Shri.S.Chandrasekaran was not appointed by the appellant. From this, it is found that the Authorized Advocates are Velmurugan and others to appear before the Commissioner (Appeals). The appellants have not authorized Shri. Chandrasekaran. On perusal of the whole correspondence of appellants with Commissioner (Appeals), the certified copy was not issued by the Commissioner (Appeals). The appellants requested for the same. Thus, it is found that appellants obtained a copy of the impugned order through Recovery Cell by email copy dt.13.8.15. Also Section 153 of the Customs Act existed during the period in dispute. On perusal of the Customs Act,it is found that there is no provision to order authorized person. Therefore, by considering the background of the case and also considering the nature of the dispute involved, the condonation of the delay is allowed. - Delay condoned
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