2020 (9) TMI 343

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....ed Representative (A.R.) for the Appellant Ms. A. Aruna, Advocate for the Respondent ORDER This appeal is filed by the Revenue against the Order-in-Appeal Seaport C.Cus. II No. 731/2019 dated 18.12.2019 passed by the Commissioner of Customs (Appeals-I), Chennai. 2. The only grievance of the Revenue is against the finding of the Learned First Appellate Authority as to the said authority....

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...., but the Learned Assistant Commissioner of Customs has affixed his signature on 04.02.2019 and the same appears to have been dispatched on 12.02.2019 (though written by hand but no initial by any officer as to the correction). The said Order-in-Original is also marked to the recipient viz., the Deputy Commissioner of Customs, Review Cell-II and the same contains the date of receipt as 11th March ....

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....2019, has not considered the date affixed by the signatory of the order. Moreover, the Learned First Appellate Authority has considered the date of dispatch as 12.02.2019 whereas as per Section 129D (3) ibid., what is relevant is the date of communication i.e., Review Order to be passed within a period of three months from the date of communication. Hence, if the date of communication is 11th Marc....