https://www.taxtmi.com/caselaws?id=438360 The limitation period for a departmental review under Section 129D(3) of the Customs Act, 1962 runs from the date of communication of the adjudication order. The Department's reliance on an internal seal and office notings was insufficient to prove a later receipt date, because no reliable evidence established when the Reviewing Authority actually received the order. In the absence of proof of the communication date, the finding that the review order was issued beyond the prescribed three-month period remained undisturbed, and the appeals were correctly held to be time barred. en-us Fri, 26 May 2023 00:00:00 +0530 Tue, 30 May 2023 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438360 The limitation period for a departmental review under Section 129D(3) of the Customs Act, 1962 runs from the date of communication of the adjudication order. The Department's reliance on an internal seal and office notings was insufficient to prove a later receipt date, because no reliable evidence established when the Reviewing Authority actually received the order. In the absence of proof of the communication date, the finding that the review order was issued beyond the prescribed three-month period remained undisturbed, and the appeals were correctly held to be time barred. Case-Laws Customs Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438360