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2021 (7) TMI 712 - AT - CustomsRectification of mistake - error apparent on the face of record - review order within the time limitation or not - seeking restoration of appeal - HELD THAT:- Section 129D (3) of the Customs Act, 1962 prescribes a period of three months for the Review Committee to pass its order, which fact was duly taken note of by me in the Final Order impugned herein. Even Higher Courts have held that ‘month’ appearing in the statute, when applied to the case on hand, would commence from the date of communication i.e., 11.03.2019 and the said three month period would expire on 11.06.2019 - Hence, the Review Order passed here in the case on hand is clearly within the time limitation prescribed. This has given rise to an apparent mistake in the Final Order, which requires rectification. Accordingly, the Revenue has come up with this restoration application. There is no discussion or finding on merits and hence, the matter is required to be sent back to the file of the First Appellate Authority for passing a fresh order on meritsthe appeal is restored to the file of the First Appellate Authority. The Miscellaneous Application for Restoration of Appeal of the Revenue is allowed - On merits, the appeal of the Revenue is allowed by way of remand.
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