https://www.taxtmi.com/caselaws?id=337885 A review direction issued under Section 129D of the Customs Act was held to be unsustainable because it was issued after the prescribed limitation period. Limitation was treated as a pure question of law that could be raised at any stage, and the expired statutory time limit defeated the review action. The writ petition was also held maintainable despite an alternative appeal to the Tribunal because the challenge went to the maintainability and jurisdiction of the review itself, with a limitation objection involved. The order of review and the appellate order founded on it were set aside. en-us Thu, 08 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337885 A review direction issued under Section 129D of the Customs Act was held to be unsustainable because it was issued after the prescribed limitation period. Limitation was treated as a pure question of law that could be raised at any stage, and the expired statutory time limit defeated the review action. The writ petition was also held maintainable despite an alternative appeal to the Tribunal because the challenge went to the maintainability and jurisdiction of the review itself, with a limitation objection involved. The order of review and the appellate order founded on it were set aside. Case-Laws Customs Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337885