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TMI Blog2020 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... al was filed before the Tribunal on August 19, 2019. It was within a period of one month, even if the date of communication of the order of the Committee is not taken into consideration. The appeal is, therefore, within a time. COD application dismissed. - Customs Cross Objection Application No. 50032 of 2020 (on behalf of Respondent) IN Customs Appeal No. 52084 of 2019 - MISCELLANEOUS ORDER No._50193/2020 - Dated:- 11-9-2020 - MR. JUSTICE DILIP GUPTA, PRESIDENT AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Sunil Kumar, Authorised Representative for the Department Shri V.S. Negi, Advocate for the Respondent ORDER This appeal was filed by the Department on August 19, 2019 to assail the order dated May 10, 2019 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the learned Authorized Representative for the Department have been considered. 6. Section 129 of the Act deals with Appellate Tribunal. Section 129A deals with Appeals to the Appellate Tribunal. Sub-section (1) of section 129A provides that any person aggrieved by any of the orders mentioned therein may appeal to the Appellate Tribunal against such order. Sub-section (2) of section 129A provides that the Committee of Commissioners of Customs may direct the proper officer to appeal on its behalf to the Appellate Tribunal. Sub-section (3) of section 129A provides that every appeal under section 129A shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Principal Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act shall not apply in the present case and it is the provisions of section 129D dealing that the powers of the Principal Commissioner of Customs to pass certain orders that will be applicable. 9. As noted above, the review order was passed by a Committee of Chief Commissioners of Customs on August 7, 2019 and the appeal was filed before the Tribunal on August 19, 2019. It was within a period of one month, even if the date of communication of the order of the Committee is not taken into consideration. The appeal is, therefore, within a time. 10. The contentions raised by the respondent in the cross-objections relating to limitation, therefore, deserve to be rejected and are rejected. 11. The other issue raised in the cross-obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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