Appeal cannot be dismissed for delay in filing appeal against an Order not served

Anish India Export Vs Commissioner of Customs – Mumbai (Air Cargo Export)  (CESTAT Mumbai)

CESTAT find that the learned Commissioner (Appeals) has reproduced Section 153 of the Customs Act, 1962, which provides for services of order or decision. I find that it is provided that the order etc. should be served by sending it by registered post or by such courier as may be approved by the Commissioner and if it is not possible to serve the order etc. in the said manner, then by affixing it on notice board of the Custom Ho

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