https://www.taxtmi.com/caselaws?id=284861 A statutory review, once validly exercised by the competent committee and concluded by a decision not to appeal, could not be reopened by a later committee in the absence of express authority; the subsequent direction to file appeals was therefore unsustainable. The review was also made beyond the prescribed period under Section 129D(3) of the Customs Act, 1962, and no power existed to condone such delay in review. On both grounds, the revenue appeals were not maintainable and the order in favour of the assessee remained undisturbed. en-us Fri, 14 Dec 2018 00:00:00 +0530 Sat, 14 Dec 2019 10:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284861 A statutory review, once validly exercised by the competent committee and concluded by a decision not to appeal, could not be reopened by a later committee in the absence of express authority; the subsequent direction to file appeals was therefore unsustainable. The review was also made beyond the prescribed period under Section 129D(3) of the Customs Act, 1962, and no power existed to condone such delay in review. On both grounds, the revenue appeals were not maintainable and the order in favour of the assessee remained undisturbed. Case-Laws Customs Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284861