https://www.taxtmi.com/caselaws?id=104711 A departmental review direction under Section 129D of the Customs Act, 1962 must be issued within one year from the date of the adjudicating authority's order. The prescribed limitation runs up to the date on which the Commissioner's direction is made, not merely the date of initiation of review. Because the direction in this matter was issued after the statutory period, the review application was incompetent in law and the proceedings based on it had no validity. The consequential order passed pursuant to the time-barred direction was therefore unsustainable. en-us Sun, 23 Jan 2000 00:00:00 +0530 Thu, 01 Mar 2012 10:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104711 A departmental review direction under Section 129D of the Customs Act, 1962 must be issued within one year from the date of the adjudicating authority's order. The prescribed limitation runs up to the date on which the Commissioner's direction is made, not merely the date of initiation of review. Because the direction in this matter was issued after the statutory period, the review application was incompetent in law and the proceedings based on it had no validity. The consequential order passed pursuant to the time-barred direction was therefore unsustainable. Case-Laws Customs Sun, 23 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104711