https://www.taxtmi.com/caselaws?id=237154 The Tribunal allowed the Revenue's appeal, overturning the lower appellate authority's decision due to the review of the order being conducted within the prescribed time frame from the date of receipt in the review section, as required by Section 129D(2). The case was remanded for reconsideration on merits, with a directive for re-adjudication of the special valuation matter by the Commissioner (Appeals) within three months from the Tribunal's order, ensuring adherence to legal procedures and timelines. en-us Thu, 24 Jan 2013 00:00:00 +0530 Fri, 25 Apr 2014 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237154 The Tribunal allowed the Revenue's appeal, overturning the lower appellate authority's decision due to the review of the order being conducted within the prescribed time frame from the date of receipt in the review section, as required by Section 129D(2). The case was remanded for reconsideration on merits, with a directive for re-adjudication of the special valuation matter by the Commissioner (Appeals) within three months from the Tribunal's order, ensuring adherence to legal procedures and timelines. Case-Laws Customs Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237154