https://www.taxtmi.com/caselaws?id=218903 The court held that the review proceedings initiated by the Commissioner were barred by limitation, as the period started from the date of the original order's communication (11-9-2008), not from the subsequent reasoned order. Allegations of fraud did not extend the limitation period under Section 129D of the Customs Act. The court emphasized strict interpretation of fiscal statutes and set aside the Tribunal's order, quashing the review order dated 20-5-2009 and the Commissioner's order dated 2-7-2009. The court expressed concerns over procedural fairness regarding the timing of the Tribunal's order. en-us Fri, 23 Dec 2011 00:00:00 +0530 Wed, 28 Nov 2012 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218903 The court held that the review proceedings initiated by the Commissioner were barred by limitation, as the period started from the date of the original order's communication (11-9-2008), not from the subsequent reasoned order. Allegations of fraud did not extend the limitation period under Section 129D of the Customs Act. The court emphasized strict interpretation of fiscal statutes and set aside the Tribunal's order, quashing the review order dated 20-5-2009 and the Commissioner's order dated 2-7-2009. The court expressed concerns over procedural fairness regarding the timing of the Tribunal's order. Case-Laws Customs Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218903