Limitation for customs review orders depends on proof of timely receipt; absent evidence, the departmental appeal remains time-barred.

Section 129D(3) of the Customs Act requires a review order to be made within three months from the date of communication of the adjudicating authority's decision. The record did not prove when the Order-in-Original was received by the Review Cell, and repeated attempts to obtain the original files produced no supporting evidence. In the absence of proof of timely receipt, the inference that the review order was passed beyond limitation remained unshaken, and the departmental appeal was sustained as time-barred.

---

---

Issues: Whether the departmental appeal was barred by limitation because the review order under Section 129D(3) of the Customs Act, 1962 was passed beyond the prescribed period from the date of communication of the adjudication order.

Analysis: Section 129D(3) requires the review order to be made within three months from the date of communication of the adjudicating authority's decision or order. The record did not establish the date on which the Order-in-Original was received by the Review Cell, and repeated efforts by the Commissioner (Appeals) to obtain the original files did not yield supporting evidence. In the absence of proof of timely receipt, the inference of delay in passing the review order was not displaced. The Tribunal also noted that it had taken the same view in similar matters and found no reason to interfere with the Commissioner (Appeals)'s finding on limitation.

Conclusion: The departmental appeal was rightly treated as time-barred, and the dismissal of the appeal on limitation was upheld.

Final Conclusion: The Tribunal sustained the impugned order and declined to interfere with the finding that the review order was beyond time.

Ratio Decidendi: Where a statute prescribes a limitation period from the date of communication of the adjudication order, the department must prove timely receipt of that order for a review to be valid; failing such proof, a finding of delay and consequent dismissal as time-barred is sustainable.

---