Statutory review cannot be reopened by a later committee, and an out-of-time review makes the revenue appeal untenable.

A statutory review, once validly exercised by the competent committee and concluded by a decision not to appeal, could not be reopened by a later committee in the absence of express authority; the subsequent direction to file appeals was therefore unsustainable. The review was also made beyond the prescribed period under Section 129D(3) of the Customs Act, 1962, and no power existed to condone such delay in review. On both grounds, the revenue appeals were not maintainable and the order in favour of the assessee remained undisturbed.

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Issues: (i) Whether the Revenue's appeals were maintainable after the competent review committee had already decided not to file an appeal and a subsequent committee sought to re-review the same order; (ii) Whether the appeals were barred by limitation under the statutory time limit for review and filing of appeal.

Issue (i): Whether the Revenue's appeals were maintainable after the competent review committee had already decided not to file an appeal and a subsequent committee sought to re-review the same order.

Analysis: Once the competent Committee of Commissioners had reviewed the order and decided not to file an appeal, it became functus officio. In the absence of any statutory provision authorising a second review, the later review and direction to file appeals could not be sustained. The settled principle that a completed review cannot be reopened or revised applied to the facts.

Conclusion: The appeals were not maintainable on the ground of maintainability.

Issue (ii): Whether the appeals were barred by limitation under the statutory time limit for review and filing of appeal.

Analysis: Section 129D(3) of the Customs Act, 1962 requires the review order to be made within the prescribed period, extendable only by a limited further period. The review order in this case was passed after about 13 months, well beyond the permissible time frame. The Tribunal had no power to condone such delay in review.

Conclusion: The appeals were also not maintainable on the ground of limitation.

Final Conclusion: Revenue's appeals failed on both maintainability and limitation, and the impugned order in favour of the assessee remained undisturbed.

Ratio Decidendi: A statutory review once validly exercised and concluded cannot be reopened by a later committee in the absence of express authority, and an appeal based on an out-of-time review order is not maintainable.

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