https://www.taxtmi.com/caselaws?id=377898 Revenue appeals under the Customs Act were found barred by limitation because compliance with the prescribed statutory time limits was not established. The burden rested on the Department to prove that the review orders and appeals were filed within time, and the fact-finding authorities recorded that the relevant dates could not be authenticated and the delay was not condonable. On those concurrent findings, no fresh factual enquiry or re-appreciation was permissible in second appeal under Section 130, and no substantial question of law arose. The limitation objection therefore stood and the appeals failed. en-us Fri, 15 Mar 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377898 Revenue appeals under the Customs Act were found barred by limitation because compliance with the prescribed statutory time limits was not established. The burden rested on the Department to prove that the review orders and appeals were filed within time, and the fact-finding authorities recorded that the relevant dates could not be authenticated and the delay was not condonable. On those concurrent findings, no fresh factual enquiry or re-appreciation was permissible in second appeal under Section 130, and no substantial question of law arose. The limitation objection therefore stood and the appeals failed. Case-Laws Customs Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377898