https://www.taxtmi.com/caselaws?id=436426 The Tribunal affirmed the Commissioner (Appeals)'s decision to dismiss the Department's appeal due to a delay in passing the review order within the stipulated time under Section 129D of the Customs Act, 1962. The Tribunal found no evidence supporting the Department's claim regarding the date of receipt of the original orders by the Reviewing Authority, emphasizing the necessity of following prescribed procedures and timelines. Consequently, the appeal was dismissed, underscoring the significance of adherence to statutory requirements in customs matters. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 07:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436426 The Tribunal affirmed the Commissioner (Appeals)'s decision to dismiss the Department's appeal due to a delay in passing the review order within the stipulated time under Section 129D of the Customs Act, 1962. The Tribunal found no evidence supporting the Department's claim regarding the date of receipt of the original orders by the Reviewing Authority, emphasizing the necessity of following prescribed procedures and timelines. Consequently, the appeal was dismissed, underscoring the significance of adherence to statutory requirements in customs matters. Case-Laws Customs Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436426