The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside order of Commissioner of Customs (Appeals) for not serving Order-in-Original under Section 153 of the Customs Act, 1962.
The appellant in the present matter is M/s. Siemens Gamesa Renewable Power Private Limited.
There four appeals are filed against the orders of the Additional Commissioner, Custom House, Chennai as per the details given below ordering for confiscation of imported goods under Section 111 (d) of the Customs Act, 1962 and for imposition of redemption fines and also penalties on the appellant for alleged contravention of importing prime rolled hot steel plates classified under CTH 72103090 declaring a unit price which was lesser than the minimum import price fixed for such products vide Notification No. 38/2015-2020 dated 05.02.2016 by the Ministry of Commerce and Industry.
The main issue that has to be decided in these appeals is whether the provisions of Section 153 of the Customs Act, 1962 are complied with or not in serving the Orders-in-Original.
A perusal of the provision of Section 153 of the Customs Act, 1962 makes it clear that service of order, summons or decision has to be carried out by tendering or sending it by registered post to the person to whom such order summons or decision is intended or to his agent.
A Two-Member Bench comprising Vasa Seshagiri Rao, Technical Member and P Dinesha, Judicial Member observed that “We have to conclude that the provisions of Section 153 of the Customs Act, 1962 are not complied with in these appeals as proof of receipt of these orders by the appellant could not be produced by the Revenue, though entries in the dispatch register evidenced dispatch of the impugned Orders-in-Original.”
“As such we set aside the order to remand all these appeals to the Commissioner of Customs (Appeals) for passing appropriate orders on merits after affording a reasonable opportunity of being heard to the appellant. Thus, these appeals are allowed and disposed of by way of remand” the Tribunal concluded.
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