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2020 (10) TMI 343 - AT - CustomsCondonation of delay in filing appeal - section 129A(3) of the Customs Act, 1962 - HELD THAT:- In the present case a review order dated August 7, 2019 was passed by a Committee of Chief Commissioner of Customs in exercise of powers conferred under section 129D (1) of the Act. The provisions of section 129A of the Act shall not apply in the present case and it is the provisions of section 129D dealing that the powers of the Principal Commissioner of Customs to pass certain orders that will be applicable - the review order was passed by a Committee of Chief Commissioners of Customs on August 7, 2019 and the appeal was filed before the Tribunal on August 19, 2019. It was within a period of one month, even if the date of communication of the order of the Committee is not taken into consideration. The appeal is, therefore, within a time. COD application dismissed.
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