Limitation for departmental review under customs law runs from communication of the order, and unproven receipt dates cannot extend time.

The limitation period for a departmental review under Section 129D(3) of the Customs Act, 1962 runs from the date of communication of the adjudication order. The Department's reliance on an internal seal and office notings was insufficient to prove a later receipt date, because no reliable evidence established when the Reviewing Authority actually received the order. In the absence of proof of the communication date, the finding that the review order was issued beyond the prescribed three-month period remained undisturbed, and the appeals were correctly held to be time barred.

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Issues: Whether the Department's appeals against sanction of refund were time barred because the review order was not passed within the prescribed period of three months from the date of communication of the adjudication order.

Analysis: The limitation under Section 129D(3) of the Customs Act, 1962 runs from the date of communication of the decision or order of the adjudicating authority. The Department relied on a seal and other internal notings to contend that the order was received later, but no reliable evidence was produced before the appellate authority to establish the actual date of receipt by the Reviewing Authority. In the absence of proof of the communication date, the finding that the review order was passed beyond the statutory period could not be displaced.

Conclusion: The appeals were correctly held to be time barred and the dismissal of the Department's appeals was sustained.

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