https://www.taxtmi.com/caselaws?id=444605 Section 129D(3) of the Customs Act requires a review order to be made within three months from the date of communication of the adjudicating authority's decision. The record did not prove when the Order-in-Original was received by the Review Cell, and repeated attempts to obtain the original files produced no supporting evidence. In the absence of proof of timely receipt, the inference that the review order was passed beyond limitation remained unshaken, and the departmental appeal was sustained as time-barred. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444605 Section 129D(3) of the Customs Act requires a review order to be made within three months from the date of communication of the adjudicating authority's decision. The record did not prove when the Order-in-Original was received by the Review Cell, and repeated attempts to obtain the original files produced no supporting evidence. In the absence of proof of timely receipt, the inference that the review order was passed beyond limitation remained unshaken, and the departmental appeal was sustained as time-barred. Case-Laws Customs Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444605