https://www.taxtmi.com/caselaws?id=72582 The Tribunal held that the Collector of Customs lacked competence to revise the order under Section 130(2) of the Customs Act after the two-year statutory period had expired. The provision was deemed mandatory, imposing a limitation period for finalizing proceedings. As the order-in-review was issued post the two-year limit, it was deemed unsustainable, leading to the appeal being allowed solely on this ground, resulting in the order dated 8-8-1977 being set aside without delving into the case's substantive merits. en-us Mon, 29 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72582 The Tribunal held that the Collector of Customs lacked competence to revise the order under Section 130(2) of the Customs Act after the two-year statutory period had expired. The provision was deemed mandatory, imposing a limitation period for finalizing proceedings. As the order-in-review was issued post the two-year limit, it was deemed unsustainable, leading to the appeal being allowed solely on this ground, resulting in the order dated 8-8-1977 being set aside without delving into the case's substantive merits. Case-Laws Customs Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72582