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2016 (1) TMI 591 - AT - CustomsCondonation of delay of 947 days - revenue appeal - Held that:- The Revenue seeking to condone the delay of 947 days for the reasons of two Review Committee orders dt. 21.12.2012 and 24.4.2015 is not justified and we are of the considered view that Section 129A (2) or Section 129D of Customs Act does not empower the Committee of Commissioners to review their own order again and take different view. There is also a time limit to review any order and the section does not empower the Committee to review the order beyond the specified period. In view of the above facts, the reason for condoning the delay of 947 days is devoid of merit. Accordingly, MA (COD) is rejected. Consequently, the Revenue Appeal along with Miscellaneous Application for stay of the impugned order is also rejected. We bring it to the notice of the CBEC [Board] and Chief Commissioner of Customs, Chennai to take necessary steps on the powers of Committee to review the orders under Section 129D and 129A (2) of Customs Act and issue necessary guidelines to the field formations as deem fit. Registry is directed to forward the copy of this order to Chairman, CBEC, New Delhi and Chief Commissioner of Customs, Chennai. Decided against the revenue.
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