Law: Customs Act, 1969

Section: 193

Customs Act (IV of 1969)- -S. 193-Appeal to Collector of Customs (Appeals)-Initiation of recovery proceedings pending appeal-Effect-Petitioner impugned notices which attached petitioner's movable property and Bank accounts-Contention of petitioner was that recovery was illegal and without lawful authority; that no reference was made to the order-in-original pursuant to which demand was created; that opportunity of being heard was not provided to the petitioner before issuance of notices; that petitioner had filed appeal against order-in-original before Collector of Customs (Appeals) and thereafter an urgent application along with stay application was filed, however, neither appeal was heard nor the application for stay was decided and that subject matter of appeal could not otherwise be recovered by adopting coercive measures-Collector of Customs (Appeals) commented that although an appeal was filed but it was returned to the petitioner through a letter, as during scrutiny, it was found that Fee Challan of Rs. 1000/- was not attached with the memo of appeal-Collector of Customs (Appeals) produced dispatch register and copy of outward register-Petitioner disputed the factual position and contended that aforesaid letter was never served; that there was no acknowledgement of service of such letter; that if appeal was not accompanied with requisite documents then it would not have been received; that had there been any deficiency it would have been pointed out on the day of presentation of appeal; that index of appeal referred to original paid challan and that petitioner should have been granted an opportunity to rectify the deficiency-Validity-Petitioner discharged his burden of proof by showing that an appeal was filed before Collector of Customs (Appeals) under acknowledgement-No objection was raised from the office of Collector of Customs (Appeals) regarding any deficiency-Collector of Customs (Appeals) could not produce any document to prove that letter through which appeal was returned, was ever served on the petitioner- Office copy of letter filed along with comments did not contain acknowledgement of receipt by the petitioner nor was there an endorsement on…

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