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    <title>2013 (9) TMI 217 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the review order issued beyond the limitation period under Section 129D(3) of the Customs Act was invalid and ineffective, citing a Supreme Court judgment. Consequently, the appeal filed by the Revenue was deemed not maintainable and dismissed. The Tribunal accepted miscellaneous applications for placing a corrigendum on record to rectify the error in mentioning the provision of law and for converting the appeal into a Customs appeal, disposing of cross-objection and other miscellaneous applications accordingly.</description>
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      <description>The Tribunal held that the review order issued beyond the limitation period under Section 129D(3) of the Customs Act was invalid and ineffective, citing a Supreme Court judgment. Consequently, the appeal filed by the Revenue was deemed not maintainable and dismissed. The Tribunal accepted miscellaneous applications for placing a corrigendum on record to rectify the error in mentioning the provision of law and for converting the appeal into a Customs appeal, disposing of cross-objection and other miscellaneous applications accordingly.</description>
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