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2023 (11) TMI 381 - AT - CustomsCondonation of delay in filing the Cross Objections - rejection on the ground that the application not filed in the manner prescribed by the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - HELD THAT:- It is seen from a perusal of section 129A(4) of the Customs Act, that it is only on receipt of notice that the party against whom the appeal has been preferred, may file within 45 days of the receipt of the notice, a Memorandum of Cross Objections - In the present case, the notice dated 26.02.2020 was sent to the respondent by the Registry of the Tribunal by registered post with acknowledgment due on 03.03.2020. The office has also reported that the said letter dated 28.02.2020 with copy of appeal was also served in the office of the Chief Commissioner (Authorised Representative) on 03.03.2020. Section 153(1) of the Customs Act provides that a notice may be served by giving or tendering it directly or on the authorised representative of the addressee, or by sending it by registered post with acknowledgment due to the person to whom it is issued. When such a notice is tendered, it shall be deemed to have been served on the date on which it is tendered and when such a notice is sent by registered post with acknowledgement due, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved - In the present case, the copy of the appeal was tendered in the office of the Chief Commissioner (Authorised Representatives) on 03.03.2020 and the letter addressed to the respondent sent by the Registry of the Tribunal by Registered Post with acknowledgement due was despatched on 03.03.2020. All that has been stated in the application filed to condone the delay is that the copy of the appeal was not available in the file of the department and the appeal was received only on receipt of the letter dated 21.07.2022 sent by the Additional Commissioner (Authorised Representative). The department has, therefore, failed to furnish any satisfactory explanation for condoning the enormous delay in filing the Cross Objections - The Delay Condonation Application, therefore, deserves to be rejected and is rejected.
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