(M.R. Shah and B.V. Nagarathna, JJ.)
Petition for Special Leave to Appeal (C) No. 8100/2022, decided on May 13, 2022
Laxmi Electronic Moulds and Precision Engineering Private Limited ______________________________________________ Petitioner;
v.
Commissioner of Customs (Appeals) and Others _______ Respondent(s).
(For Admission)
Petition for Special Leave to Appeal (C) No. 8100/2022; and WP No. 53511/2018
The Order of the court was delivered by
Order
1. Having heard learned counsel for the petitioner and considering the impugned order passed by the High Court, we see no reason to interfere with the same.
2. Even there are concurrent findings recorded by the First Appellate Authority as well as CESTAT that the order in original was served and signed by the petitioner in the year 2011.
3. The appeal before the First Appellate Authority was beyond the period of limitation.
4. The petitioner tried to make out a case that he was served with the order in the year 2013, which is just not delivered either by the First Appellate Authority or even by the CESTAT.
5. No interference of this Court is called for.
6. The special leave petition is dismissed.
7. Pending application (s), if any, also stand disposed of.
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