https://www.taxtmi.com/caselaws?id=205116 The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal challenging the rejection of their appeal by the Commissioner of Customs (Appeals) based on the timing of review orders in relation to the original orders. The Tribunal held that Section 129D(3) mandates a one-year review period from the date of the decision or order, regardless of the date of issuance of the order. The Tribunal agreed with the respondents' interpretation, citing precedent, and upheld the Commissioner's decision. en-us Fri, 08 Apr 2011 00:00:00 +0530 Fri, 05 Aug 2011 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205116 The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal challenging the rejection of their appeal by the Commissioner of Customs (Appeals) based on the timing of review orders in relation to the original orders. The Tribunal held that Section 129D(3) mandates a one-year review period from the date of the decision or order, regardless of the date of issuance of the order. The Tribunal agreed with the respondents' interpretation, citing precedent, and upheld the Commissioner's decision. Case-Laws Customs Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205116