Mere sending of Order by registered post not amounts to valid service

Metro Fashions Vs Commissioner of Customs (CESTAT Mumbai) Introduction: The Customs, Excise, Service Tax Appellate Tribunal (CESTAT) Mumbai recently ruled in favor of Metro Fashions against the Commissioner of Customs, Mumbai III, stating that merely sending the Order-in-Original by registered post doesn’t qualify as valid communication, thereby having a significant impact on the limitation period for filing an appeal. Analysis: In the case, Metro Fashions was issued a demand cum show-cause notice for Rs.1,58,101, being the drawback amount they received for their exports. The firm’...