https://www.taxtmi.com/caselaws?id=435830 The Tribunal upheld the dismissal of the Department's appeals regarding review orders under the Customs Act due to lack of evidence on the date of receiving the Order-in-Original by the Reviewing Authority, emphasizing compliance with the three-month time limit. The Commissioner (Appeals) and Tribunal both criticized the Department for the delay in passing review orders and failure to provide necessary evidence, affirming the importance of accurate information for informed decisions. The Tribunal sustained the impugned orders, highlighting the significance of adhering to statutory provisions and evidentiary requirements. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435830 The Tribunal upheld the dismissal of the Department's appeals regarding review orders under the Customs Act due to lack of evidence on the date of receiving the Order-in-Original by the Reviewing Authority, emphasizing compliance with the three-month time limit. The Commissioner (Appeals) and Tribunal both criticized the Department for the delay in passing review orders and failure to provide necessary evidence, affirming the importance of accurate information for informed decisions. The Tribunal sustained the impugned orders, highlighting the significance of adhering to statutory provisions and evidentiary requirements. Case-Laws Customs Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435830