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2017 (11) TMI 1411 - AT - CustomsCondonation of delay in filing appeal - delay on the ground that they did not receive the impugned order and change of address indicated was not duly followed up for dispatching the letter by Revenue - Non-compliance with the provisions of Section 153 - service of order - change of address - Held that: - the appellant in the present case is an importer. Unlike the assessee for Central Excise and Service Tax, the importers are not required to register their address etc. with the Department. In other words, there is no registered address as an assessee with the department. The declarations made in the bill of entry and thereafter any correspondence will be considered by the officers for communicating with the importer in any proceedings. In the present case, the dispatch of the impugned order to the known address of the appellant and its return have been evidenced and recorded in the written submissions of Revenue. The display in the Notice Board is evidenced in the impugned order, wherein copy was marked to the Notice Board also. While we note that the Revenue could not produce the details of the exact date of display, we also take note that we are dealing with 13 years’old case. Here, it is necessary to note that large number of communications in the form of notices, orders were sent to the various assessees by the Department. The standard legal requirements are generally adopted for dispatch of these letter by registered post or by speed post etc. The appeal has been filed after more than 12 years after issue of the impugned order. We are not convinced with the submissions made by the appellant - application dismissed - appeal also dismissed being not maintainable.
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