https://www.taxtmi.com/caselaws?id=435901 Section 129D of the Customs Act, 1962 requires the Department's review order to be made within three months from the date of communication of the adjudication order, and the Department must prove that date with reliable evidence. Where the record does not establish when the Order-in-Original was received by the reviewing authority, the Commissioner (Appeals) may rely on the available material and treat the review as time barred. The Tribunal found no basis to disturb that conclusion because the Department failed to substantiate a later date of receipt. The limitation-based dismissal of the departmental appeal was therefore upheld. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435901 Section 129D of the Customs Act, 1962 requires the Department's review order to be made within three months from the date of communication of the adjudication order, and the Department must prove that date with reliable evidence. Where the record does not establish when the Order-in-Original was received by the reviewing authority, the Commissioner (Appeals) may rely on the available material and treat the review as time barred. The Tribunal found no basis to disturb that conclusion because the Department failed to substantiate a later date of receipt. The limitation-based dismissal of the departmental appeal was therefore upheld. Case-Laws Customs Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435901