https://www.taxtmi.com/caselaws?id=82013 The appeal was deemed not maintainable as the review of the order exceeded the prescribed period under the Customs Act, 1962, rendering it barred by law. Additionally, the order passed by the Collector was found to lack the necessary judicial determination required for an Adjudication Order under the Act, being more executive in nature. Consequently, the appeal was dismissed based on these findings, highlighting the importance of adhering to statutory timelines and fulfilling judicial requirements for appealable orders under the Customs Act. en-us Mon, 01 Jun 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82013 The appeal was deemed not maintainable as the review of the order exceeded the prescribed period under the Customs Act, 1962, rendering it barred by law. Additionally, the order passed by the Collector was found to lack the necessary judicial determination required for an Adjudication Order under the Act, being more executive in nature. Consequently, the appeal was dismissed based on these findings, highlighting the importance of adhering to statutory timelines and fulfilling judicial requirements for appealable orders under the Customs Act. Case-Laws Customs Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82013