2021 (7) TMI 712

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....R (JUDICIAL) Shri M. Jagan Babu, Authorized Representative for the Appellant None for the Respondent ORDER Heard Shri M. Jagan Babu, Learned Departmental Representative-applicant. 2.1 Section 129D (3) of the Customs Act, 1962 prescribes a period of three months for the Review Committee to pass its order, which fact was duly taken note of by me in the Final Order impugned herein. Eve....

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....its, but has rejected the appeal of the Revenue as time-barred and hence, if it is held that the appeal of the Revenue before the First Appellate Authority is well within the prescribed time-limit, then the matter may be sent back to the file of the First Appellate Authority for passing a fresh order on merits. 4. After going through the impugned order of the First Appellate Authority, I find t....