2021 (7) TMI 712

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Committee to pass its order, which fact was duly taken note of by me in the Final Order impugned herein. Even Higher Courts have held that month appearing in the statute, when applied to the case on hand, would commence from the date of communication i.e., 11.03.2019 and the said three month period would expire on 11.06.2019 - Hence, the Review Order passed here in the case on hand is clearly w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hri M. Jagan Babu, Authorized Representative for the Appellant None for the Respondent ORDER Heard Shri M. Jagan Babu, Learned Departmental Representative-applicant. 2.1 Section 129D (3) of the Customs Act, 1962 prescribes a period of three months for the Review Committee to pass its order, which fact was duly taken note of by me in the Final Order impugned herein. Even Higher Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s rejected the appeal of the Revenue as time-barred and hence, if it is held that the appeal of the Revenue before the First Appellate Authority is well within the prescribed time-limit, then the matter may be sent back to the file of the First Appellate Authority for passing a fresh order on merits. 4. After going through the impugned order of the First Appellate Authority, I find that there i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X