https://www.taxtmi.com/caselaws?id=398224 The court dismissed the Revenue's appeal against the Order-in-Appeal due to the delay in issuing the Review Order within the required timeline under Section 129D (3) of the Customs Act, 1962. The court emphasized the importance of timely communication and noted discrepancies in dates, ultimately rejecting the Revenue's explanation for the delay. The court found no merit in the Revenue's contentions, especially considering the close proximity of the Adjudicating and Reviewing Authorities' offices in the same premises. The appeal was dismissed, and the cross objection filed by the assessee was disposed of. en-us Tue, 08 Sep 2020 00:00:00 +0530 Thu, 10 Sep 2020 10:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398224 The court dismissed the Revenue's appeal against the Order-in-Appeal due to the delay in issuing the Review Order within the required timeline under Section 129D (3) of the Customs Act, 1962. The court emphasized the importance of timely communication and noted discrepancies in dates, ultimately rejecting the Revenue's explanation for the delay. The court found no merit in the Revenue's contentions, especially considering the close proximity of the Adjudicating and Reviewing Authorities' offices in the same premises. The appeal was dismissed, and the cross objection filed by the assessee was disposed of. Case-Laws Customs Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398224