Limitation for departmental review under the Customs Act runs from communication of the order; unproved receipt date defeats the appeal.

For departmental review under Section 129D(3) of the Customs Act, 1962, the limitation period runs from the date of communication of the adjudicating order. Where the record does not prove the actual date of receipt by the reviewing authority, and the date seals produced are found unreliable, the finding that the review orders were belated will not be disturbed. The Tribunal also stressed that proceedings before it are judicial proceedings requiring candour and seriousness from the department. On that basis, the dismissal of the departmental appeals as time-barred was upheld and the impugned orders were sustained.

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Issues: Whether the departmental review order under Section 129D of the Customs Act, 1962 was passed within the prescribed period of three months from the date of communication of the adjudicating order, and whether the dismissal of the departmental appeals as time-barred required interference.

Analysis: Section 129D(3) requires the review order to be made within three months from the date of communication of the decision or order of the adjudicating authority. The controversy turned on the actual date on which the Orders-in-Original were received by the reviewing authority. The record before the Commissioner (Appeals) did not establish the receipt date, despite repeated requests for the original files, and the Tribunal found no satisfactory basis to reject that finding. The date seals produced before the Tribunal were found suspect and insufficient to dislodge the conclusion that the review orders were belated. The Tribunal also emphasised that proceedings before it are judicial proceedings and that the department must act with due seriousness and candour.

Conclusion: The review orders were not shown to have been passed within the statutory period, and the dismissal of the departmental appeals as time-barred was upheld.

Final Conclusion: The impugned orders were sustained and the departmental appeals failed on limitation.

Ratio Decidendi: For departmental review under Section 129D(3) of the Customs Act, 1962, the limitation period runs from the date of communication of the adjudicating order, and where the receipt date is not proved, the finding of delay cannot be disturbed.

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