2023 (3) TMI 1216

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....e issue involved in all these appeals being the same, the appeals were heard together and are disposed of by this common order. The appeals are filed by the Department against the order passed by the Commissioner (Appeals) who dismissed the appeals of the Department on the grounds of limitation. 2. On behalf of the Department, it is submitted that the Commissioner (Appeals) has dismissed the appeals on the grounds of limitation holding that the review order as required under Sub Section (2) of Section 129D of Customs Act, 1962 has been passed beyond the period of three months as envisaged in Sub Section (3) of Section 129D of Customs Act, 1962. It is argued by the Department that the Commissioner (Appeals) has computed the period of thre....

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....40773/2013, the learned counsel Ms. M. Pooja appeared and argued for the respondent. She adverted to the discussions made by the Commissioner (Appeals) in paragraphs 4, 5 and 6 of the impugned order and submitted that the Commissioner (Appeals) had made reasonable efforts to obtain the original case files to check the date of receiving the order by the Reviewing Authority. The Department was not able to provide any evidence as to the date on which the Reviewing Authority has received the order passed by the adjudicating authority. For this reason, the Commissioner (Appeals) has computed the period of three months from the date of the Order-in-Original. Though the Department contends that the Reviewing Authority has received the Order-in-Ori....

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....etermination of such points arising out of the decision or order as may be specified by the [Principal Commissioner of Customs or Commissioner of Customs] in his order. .... .... .... (3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority." 7. It is argued by the Department that when the period of three months is computed from the date of receiving the Order-in-Original by the Reviewing Authority, the review orders passed are well within time has prescribed under Sub Section (3) of 129D of Customs Act, 1962. The Department contends that the order pas....

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....d were called for from the department yielded not result. The repeated request in calling for the case filed proved futile. 6. The question of limitation was decided by me on the above basis with the available dates, which appears latest among the date of passing of the order dispatch date of the order or the date on which the job number / O-In-O number was generated. I am totally not satisfied the way the department responds for the appeal filed by them. The way they filed the appeal and treated the same makes mockery of this forum. The reviewing authorities at least could have lessened my burden by mentioning the exact date of receipt of the original orders in their review orders. Such an action by the reviewing authorities would....