Delay in receipt of review order not proved hence order u/s 129D(2) assumed to have been passed beyond 3 months

Commissioner of Customs (Exports) Vs Nagappa Exports (CESTAT Chennai)

CESTAT Chennai held that appeal by department dismissed as time-barred as review order as required u/s 129D(2) of the Customs Act, 1962 assumed to have been passed beyond 3 months as no evidence produced proving delay in receiving review order.

Facts- Revenue has preferred the present appeal mainly contesting that the Commissioner (Appeals) has dismissed the appeals of the Department on the grounds of li

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