2015 (1) TMI 116

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..... e date of communication of decision or order of adjudicating authority is barred from seeking appeal remedy in terms of Section 129A(3) of the Act - Held that:- Sub-section has prescribed that either adjudicating authority or any officer of Customs authorised in this behalf by the Commissioner of Customs may file an application before Tribunal within a month from the date of communication of the o .....

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..... rther, in view of aforesaid chronology of events, appeal of Revenue calls for dismissal of its MA (COD), stay application and appeal - Decided against Revenue.
Shri D.N. Panda, Member (J) and Manmohan Singh, Member (T) Ms. Ranjana Jha, JCDR, for the Appellant. Shri A.S. Hasija, Advocate, for the Respondent. ORDER This matter was heard previously. At the request of Revenue that was adjourned .....

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..... appeal of Revenue is governed by provision of Section 129A of the Act. Time limit is prescribed by sub-section (3) of Section 129D of the Act to complete decision making process by the Committee of Chief Commissioners to seek appeal remedy. Once decision is taken by the committee within three months of date of communication of order sought to be appealed, appeal is filed by the Revenue within a mo .....

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..... month from the date of communication of the order by the Committee of Chief Commissioners to file appeal. According to the law, Revenue gets four months time to file appeal. The order sought to be appealed was communicated to the Commissioner of Customs on 4-6-2013. Revenue submitted that Review Committee reviewed the impugned order and signed the same on 29-11-2013. Thereafter Revenue filed appea .....

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..... case of Thakker Shipping was considered by us. In that case, it appears that Revenue's appeal was filed after the decision was taken by the Committee under sub-section (1B) of Section 129A of the Act duly. Accordingly delay was condonable taking shelter under Section 129A(3) and Section 129A(4) read with Section 129D(4) of the Act. Revenue does not yield any profit from other citation. 8. Wi .....

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