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2022 (2) TMI 1383

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..... eal before the Tribunal, the Revision Application was filed before the Government of India in terms of Section 129A read with Section 129DD of the Custom Act 1962 - HELD THAT:- Consequent upon rejection of the application by the Revisionary Authority, the applicant has filed the present appeal before the Tribunal along with application for condonation of delay within the reasonable time. Under th .....

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..... 129DD of the Custom Act 1962 and that since the Revisionary Authority has no jurisdiction to decide the issue involved in this case, the application was rejected by him on the ground of lack of jurisdiction and not maintainable. We find that consequent upon rejection of the application by the Revisionary Authority, the applicant has filed the present appeal before the Tribunal along with applicati .....

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