https://www.taxtmi.com/highlights?id=62278 Maintainability of appeal - applicability of time limitation - From the discussions made by the Commissioner (Appeals), it is explicit that the department has not been able to furnish any details as to the date of receipt of order by the reviewing authority. - There are no hesitation to conclude that the review order passed by the department is beyond the time-limit prescribed under sub-section (3) of section 129D of the Customs Act, 1962 and therefore the appeals filed before the Commissioner (Appeals) are time-barred. - AT en-us Fri, 04 Mar 2022 08:58:09 +0530 Fri, 04 Mar 2022 08:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62278 Maintainability of appeal - applicability of time limitation - From the discussions made by the Commissioner (Appeals), it is explicit that the department has not been able to furnish any details as to the date of receipt of order by the reviewing authority. - There are no hesitation to conclude that the review order passed by the department is beyond the time-limit prescribed under sub-section (3) of section 129D of the Customs Act, 1962 and therefore the appeals filed before the Commissioner (Appeals) are time-barred. - AT Highlights Customs Fri, 04 Mar 2022 08:58:09 +0530 https://www.taxtmi.com/highlights?id=62278