https://www.taxtmi.com/caselaws?id=43868 A revision under Section 129DD(2) of the Customs Act was filed beyond both the initial three-month period and the further period that could be condoned by the revisional authority. The delay was attributed to the sudden resignation of the officer handling the matter, but that explanation was not found persuasive. Even so, the Court considered it appropriate to permit the revision to be heard on merits on payment of costs, and the refusal to entertain the revision as time-barred was set aside. The matter was remitted to the revisional authority for final disposal on merits. en-us Wed, 28 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43868 A revision under Section 129DD(2) of the Customs Act was filed beyond both the initial three-month period and the further period that could be condoned by the revisional authority. The delay was attributed to the sudden resignation of the officer handling the matter, but that explanation was not found persuasive. Even so, the Court considered it appropriate to permit the revision to be heard on merits on payment of costs, and the refusal to entertain the revision as time-barred was set aside. The matter was remitted to the revisional authority for final disposal on merits. Case-Laws Customs Wed, 28 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43868