2000 (10) TMI 164

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....al filed by the Revenue are as under : M/s. Fujitus India Telecom Ltd. the respondents in this case entered into a joint venture agreement with M/s. Fujitus Limited a company situated in Japan. The issue before the Asstt. Commissioner of Customs was whether any loading was required in the value of the imports made by the Indian company from Japanese company on the ground of existence of relations....

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....he Commissioner of Customs went into the various issues and held that on merits, the lower order survived. He also observed that the Review order was made beyond the period prescribed in the Act and therefore, the Order-in-Review suffers on the ground of limitation also. On his rejecting the Department's case, the present appeal has been filed by the Revenue. The respondents have filed a memorandu....

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....e to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the Commissioners (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Commissioner of Customs in his order. (3) No order shall be ....

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....ner as we have stated above was 10-6-1998. From the date of issue of the Asstt. Commissioner's order i.e. 16-5-1997, this order was clearly passed beyond the period of one year. Therefore, it suffers from the limitation laid down in sub-section (3) of Section 129D. 7. In the cited judgment the Supreme Court made a conscious distinction between the acquition of knowledge of a particular order made....