2021 (7) TMI 712

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. Even Higher Courts have held that 'month' app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 that there is no discussion or finding on merits ....