Commissioner's Review Order Dismissed as Time-Barred Under Section 129D(3) of Customs Act for Exceeding 90-Day Limitation Period

CESTAT upheld the Commissioner of Customs (Appeals)'s decision dismissing the Revenue's appeal as time-barred. The review order was passed 20 days beyond the 90-day limitation period prescribed under Section 129D(3) of the Customs Act, 1962. The Revenue failed to demonstrate that sufficient cause was shown to the Board to obtain the mandated extension of 30 days under the proviso to Section 129D(3), nor did it file any application for condonation of delay before the Commissioner (Appeals). The Tribunal ruled that non-compliance with statutory time limitations cannot be mechanically condoned without adherence to legal mandates, particularly when no justifiable reasons were presented. .....

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