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2023 (3) TMI 1216 - AT - CustomsValidity of review order - Period of limitation - date of receipt of order to be review - appeals dismissed on the grounds of limitation holding that the review order as required under Sub Section (2) of Section 129D of Customs Act, 1962 has been passed beyond the period of three months as envisaged in Sub Section (3) of Section 129D of Customs Act, 1962 - three months ought to have been computed from the date of receiving the Order-in-Original by the Reviewing Authority or not - HELD THAT:- The strong inference that can be drawn is that there was no evidence available to establish as to the date on which the Order-in-Original was received by the Reviewing Cell and apparently there is a delay in passing the review order. The Commissioner (Appeals) has taken all effort to call for the files to check the date of receiving the order by the Reviewing Authority so as to avoid dismissing the appeals as time barred. His efforts did not see any result and had to dismiss the appeals as time barred. In all the three review orders, the date of receiving the Order-in-Original by the Reviewing Cell is not mentioned. When Sub Section (3) of Section 129 D prescribes a time frame of three months from the date of receiving the orders passed by adjudicating authority, it is necessary and would be convenient to mention it in the review order. It cannot be understood what prevented the Department from submitting before the Commissioner (Appeals) that the Order-in-Original was received by the Review Cell on the respective dates on which they have stated in the grounds of appeal. As there is no evidence to substantiate the contention of the Department that the Order-in-Original was received on such dates by the Review Cell and as there is no reason to dis-believe the findings of the Commissioner (Appeals) that there was no evidence as to the date on which Order-in-Original was received by the Reviewing Authority, the strong inference that can be drawn is that there is a delay in passing the review orders in these appeals. The contention of the Department that the orders were received by the Reviewing Authority only on 10.02.2010/16.04.2010/14.07.2010, cannot be accepted - there are no grounds to interfere with the observation and findings of the Commissioner (Appeals). The appeals filed by the Department are dismissed.
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