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2016 (6) TMI 1102 - AT - CustomsCondonation of delay of 19 years in filing an appeal - Recovery of penalty - it was submitted that, appellant was not in India and was in Oman along with his family. Appellant came to India on 06.11.2010 for a brief period. Appellant through his brother came to know on 30.12.2013 that some Sale Notice has been issued for the Sale of Immovable Property and then he came to India and tried to obtain the copy of the order - It was further submitted that limitation for filing appeal would start from the date of receipt of the copy of the impugned order - Held that:- service of the impugned order dated 30.03.1994 on the appellant has been proved by the Department by producing the acknowledgment signed in proof of the receipt though the signature on the acknowledgment is disputed by the appellant. Appellant also produced the copy of the passport to show that at the relevant time he was not in India. Appellant may not be in India but his agent on his behalf can receive the copy of the order and in law it will be deemed to be the service on the appellant. The law cited by the appellant is not applicable to the facts of the case whereas the law cited by the AR is squarely applicable to the facts of the present case. The present appeal is barred by time as the same has been filed after the expiry of more than 19 years and that too without seeking condonation - Appeal dismissed.
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