TMI Blog2016 (1) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. C/COD/40475/2015, C/MISC/40474/2015 & C/41099/2015 - - - Dated:- 11-12-2015 - R Periasami, Member (T) And P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioners under NLP on 21.12.2012 on the ground that duty involved was ₹ 90,508/- whereas we find that neither in the OIO nor in the OIA any demand is quantified or confirmed by the authorities as the issue is only on the classification. The Committee of Commissioners have accepted the said OIO on 21.12.2012 on merits and the Revenue did not submit the copy of first review order dt. 21.12.2012. From the above, we find that another review order dt. 24.4.2015 was passed by the Committee of Commissioners comprising the Commissioner of Customs, Chennai-II and Commissioner of Customs, Chennai-VIII against the same OIA dt. 25.9.2012. The Committee held that Commissioner (Appeals) order is not legal and proper and reviewed the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power 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. 5. 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. ( Dictated and pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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