2020 (10) TMI 343

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....CE DILIP GUPTA, PRESIDENT AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Sunil Kumar, Authorised Representative for the Department Shri V.S. Negi, Advocate for the Respondent ORDER This appeal was filed by the Department on August 19, 2019 to assail the order dated May 10, 2019 passed by the Commissioner of Customs, Air Cargo (Export), New Delhi. 2. Cross-objections have been filed by ....

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....visions contained in section 129A(3) of the Act, the appeal should be dismissed. 4. Shri Sunil Kumar, learned Authorized Representative for the Department has, however, submitted that the appeal has been filed within the period of limitation contemplated under section 129D(4) of the Act. It is his submission that the appeal was filed within a period of one month from the date of communication o....

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....n 129A shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Principal Commissioner of Customs, or Commissioner of Customs, or as the case may be, the other party preferring the appeal. 7. Section 129D of the Act, however, deals with Powers of Board or Principal Commissioner of Customs or Commissioner of Customs to pass certain ....

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....he date of communication of the order of the Committee and such application should be heard by the Appellate Tribunal as if such application were an appeal made against the decision or order of the adjudicating authority. 8. In the present case a review order dated August 7, 2019 was passed by a Committee of Chief Commissioner of Customs in exercise of powers conferred under section 129D (1) of....