https://www.taxtmi.com/caselaws?id=50382 The Tribunal upheld the lower order in a customs dispute, finding the Review application time-barred under Section 129D of the Customs Act, 1962. The Commissioner of Customs' direction for further determination was beyond the prescribed period, leading to the dismissal of the Revenue's appeal. Emphasizing the importance of the decision date for the limitation period, the Tribunal clarified that communication of an order is not relevant. The decision focused on procedural compliance, highlighting the significance of timely actions in customs-related disputes. en-us Fri, 20 Oct 2000 00:00:00 +0530 Sat, 21 Aug 2010 13:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50382 The Tribunal upheld the lower order in a customs dispute, finding the Review application time-barred under Section 129D of the Customs Act, 1962. The Commissioner of Customs' direction for further determination was beyond the prescribed period, leading to the dismissal of the Revenue's appeal. Emphasizing the importance of the decision date for the limitation period, the Tribunal clarified that communication of an order is not relevant. The decision focused on procedural compliance, highlighting the significance of timely actions in customs-related disputes. Case-Laws Customs Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50382