Strict statutory review limitation bars departmental appeal when the review order is passed after the prescribed period.

A departmental review order authorising an appeal must be passed within the three-month period prescribed by Section 129D(3) of the Customs Act, counted from communication of the adjudicating order to the reviewing authority. The review in this matter was issued after that period, and the later receipt of another copy by the review cell did not extend limitation. As strict compliance with the statutory review timeline is mandatory, the delayed review was treated as invalid and the departmental appeal founded on it as not maintainable; the impugned order was set aside and the appeal allowed.

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Issues: Whether the departmental review order authorising the appeal was passed within the statutory period prescribed under Section 129D(3) of the Customs Act, 1962, and whether the appeal before the lower appellate authority was maintainable.

Analysis: The review authority received the original order on 21-2-2011. Under Section 129D(3) of the Customs Act, 1962, review had to be completed within three months from the date of communication of the adjudicating order. The statutory period expired on 21-5-2011, whereas the review order was passed on 24-5-2011. A time limit prescribed by statute has to be strictly complied with, and the later receipt of another copy by the review cell did not extend the limitation period.

Conclusion: The review order was time-barred and unsustainable, rendering the departmental appeal before the lower appellate authority not maintainable. The impugned order was therefore set aside and the appeal was allowed.

Final Conclusion: Strict adherence to the statutory review period was held mandatory, and the delayed review deprived the departmental appeal of maintainability.

Ratio Decidendi: When a statute prescribes a period for review of an adjudicating order, the limitation runs from the date of communication to the reviewing authority and must be strictly observed; a review made beyond that period is invalid and any appeal founded on it is not maintainable.

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