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2014 (7) TMI 101 - AT - CustomsCondonation of delay - Commissioner(Appeals) rejected the review application on the count of time bar. - Levy of CVD - Benefit of Exemption Notification No.6/2006-CE dated 01.03.2006 - Classification under CTH 84186990 or under CTH 8434200 - dairy machine Icecream Candy - Held that:- order of the Deputy Commissioner was accepted by the Department initially, however, based on audit objection by the internal audit department of Kolkata Customs House, a decision was taken to review the said order. In this regard we find from the provisions of Section 129D(2) of the Customs Act that Commissioner of Customs may of his own motion call for and examine the records of any proceedings in which the order has been passed by the subordinate officers for the purpose of satisfying himself as to legality or propriety of any such decision or order and may direct to apply to the Commissioner(Appeals) for the determination of such point arising out of the decision or order as may be specified by him in his order. As against this we notice that in the present case the Committee of Commissioners had examined the order passed by the Deputy Commissioner to be legal and proper and accepted the said order. We are of the opinion that once the legality and propriety of the order passed by the lower authorities has been examined and the same found to be legal and proper, no subsequent review order can be passed under Section 129D(2) of the Customs Act, 1962 - Decided against Revenue.
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