TMI Blog2025 (5) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... h For the Respondents : Mrs. Revathi Manivannan, Senior Standing Counsel ORDER This writ petition has been filed challenging the impugned order, dated 17.01.2025 rejecting the petitioner's request for issuance of certified copies of the Order-in-Original No.85573/2021, dated 04.08.2021 and the related Show Cause Notice. 2. The petitioner has challenged the impugned Communication on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner would submit that despite intimating the change of address of the petitioner in the Import / Export code website, the respondents have not served the Orderin- Original to the new address of the petitioner. According to him, in view of the same, the petitioner could not exercise the statutory right of appeal. 5. After giving due consideration to the contentions of the petitioner as well as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the petitioner he was not served with the Order-in-Original, dated 04.08.2021 and the related Show Cause Notice. 6. The learned counsel for the petitioner submits that coercive steps are being taken by the respondents for recovery of the amount determined in the Order-in-Original, dated 04.08.2021. 7. For the foregoing reasons, the impugned Communication, dated 17.01.2025 issued by the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within time or not. On filing of the appeal, the Appellate Authority under Section 128 of the Customs Act, 1962 shall pass final orders on merits and in accordance with law, after considering the documentary evidence produced by the petitioner and shall also decide as to whether the appeal is filed within the period of limitation or not. 10. With the aforesaid directions, this writ petition st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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