https://www.taxtmi.com/caselaws?id=170032 A departmental review order authorising an appeal must be passed within the three-month period prescribed by Section 129D(3) of the Customs Act, counted from communication of the adjudicating order to the reviewing authority. The review in this matter was issued after that period, and the later receipt of another copy by the review cell did not extend limitation. As strict compliance with the statutory review timeline is mandatory, the delayed review was treated as invalid and the departmental appeal founded on it as not maintainable; the impugned order was set aside and the appeal allowed. en-us Wed, 24 Sep 2014 00:00:00 +0530 Wed, 13 May 2015 18:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170032 A departmental review order authorising an appeal must be passed within the three-month period prescribed by Section 129D(3) of the Customs Act, counted from communication of the adjudicating order to the reviewing authority. The review in this matter was issued after that period, and the later receipt of another copy by the review cell did not extend limitation. As strict compliance with the statutory review timeline is mandatory, the delayed review was treated as invalid and the departmental appeal founded on it as not maintainable; the impugned order was set aside and the appeal allowed. Case-Laws Customs Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170032