TMI Blog2017 (3) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. The order initially sent through post was returned with the remark “no such firm”. The said order was displayed in the notice board. Hence, it is not correct to accept that the order was not served in terms of Section 153 of CA, 1962 - in view of non-bonafide action of the appellant, appeal dismissed as non-maintainable - decided against appellant. - Customs COD No.51776/2016 in Appeal No.53080/2016 - Final Order No.50992/2017 - Dated:- 15-2-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Rep by Shri Piyush Kumar, Advocate for the appellant. Rep. by Shri Govind Dixit, DR for the respondent. ORDER The misc. application is for condonation of delay in filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi 110 096. He submitted a lease agreement in support of his claim. When the communication for provisional release of cargo was sent to the said address, the postal authorities returned the same with a remark left . The officers conducted verification of the address and it was revealed that one Shri Khushal Singh Bisht is claimed to be tenant of the said shop for the past 5 years and it is also revealed that rent agreement submitted by Shri Hari Singh Vishta, having the said address is fake and manipulated. The impugned order also was served only to the said known address. The communications sent, including the impugned order, were returned with the remarks left/no such firm , by postal authorities. 4. Ld. AR submitted that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that various other addresses including residential, during the course of revenue recovery action. That did not mean that the impugned order could have been served in the residential address. We are not able to appreciate the submission of the applicant in this regard. Overall, we notice that the applicant attitude of mis-declaring the address is intended for non-bonafide reason. It is an accepted principle that any person approaching the court should come with clean hands and without any hidden taint of malafide. We are aware that substantial justice on the appeal, on merit, should be given priority by condoning delay in filing appeal. However, such judicial discretion for condoning the delays are to be exercised only with reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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