Home Case Index All Cases Customs Customs + AT Customs - 2020 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 343 - CESTAT CHENNAIReview Order - Time Limitation - According to the Learned First Appellate Authority, the Review Order which was passed on 10.06.2019 was not within the above prescribed three months under Section 129D (3) of the Customs Act, 1962 and hence, rejected the Revenue’s appeal - HELD THAT:- It is found after going through the impugned order, that the Learned First Appellate Authority, though has observed the date of passing of the Order-in-Original as 23.01.2019, has not considered the date affixed by the signatory of the order. Moreover, the Learned First Appellate Authority has considered the date of dispatch as 12.02.2019 whereas as per Section 129D (3) ibid., what is relevant is the date of communication i.e., Review Order to be passed within a period of three months from the date of communication. Hence, if the date of communication is 11th March 2019, then the Review Order passed on 10.06.2019 is very much within the time-frame fixed by the statute. The Revenue is also one of the litigants before this court and that being so, it cannot sit in the driver’s seat. First of all, the crucial aspect which is creating suspicion in the minds of all of us, is as to the date of communication (11.03.2019) when the order was signed on 04.02.2019, has not at all been explained nor is the Revenue disputing the contentions of the Learned Advocate for the appellant that the office of the Adjudicating Authority as also that of the Reviewing Authority are located in the same premises. There is also no further explanation as to the date of dispatch/communication that has taken about a month when undisputedly, both the authorities are in the same building premises. Appeal dismissed - decided against Revenue.
|