https://www.taxtmi.com/caselaws?id=183314 Section 129-DD of the Customs Act permits revision within three months of communication of the order, with a further three-month extension only on sufficient cause. Where the revision application was filed after expiry of even the maximum condonable period, the revisional authority lacked competence to entertain it or condone delay, and the revisional order was without jurisdiction. A prior writ decision did not bar the challenge because the present limitation-based jurisdictional objection had not been examined there. The revisional order was quashed, and the consequential refund direction was sustained. en-us Mon, 30 Nov 2009 00:00:00 +0530 Sat, 04 Jun 2016 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183314 Section 129-DD of the Customs Act permits revision within three months of communication of the order, with a further three-month extension only on sufficient cause. Where the revision application was filed after expiry of even the maximum condonable period, the revisional authority lacked competence to entertain it or condone delay, and the revisional order was without jurisdiction. A prior writ decision did not bar the challenge because the present limitation-based jurisdictional objection had not been examined there. The revisional order was quashed, and the consequential refund direction was sustained. Case-Laws Customs Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183314