Review Order should be Passed Within a Period of Three months from Date of Communication of Decision of Adjudicating Authority u/s 129D(3) of Customs Act: CESTAT [Read Order]

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that under section 129D(3) of the Customs Act,1962, the review order had to be passed within a period of three months from the date of communication of the decision of the adjudicating authority. 

Dalmia Cement (Bharat) Ltd, the respondent-assessee filed a refund claim of Customs Duty, and the same was sanctioned by the original authority against the order of sanctioning the refund claim, the Department filed appeals before the Commissioner (Appeals) and the Commissioner (Appeals) upheld the sanctioning of the refund claim. 

The revenue appealed against the order passed by the Commissioner (Appeals) for confirming the sanctioning of the refund claim filed by the assessee. 

Harendra Singh Pal, the counsel for the revenue contended that the period of three months had to be computed from the date of receipt of the Order-in-Original and the Commissioner (Appeals) had wrongly computed the delay from the date of order and the dates on which the order was received before the reviewing authority was also seen mentioned in the appeal. 

Further submitted that the revenue had rightly filed the appeal and the Commissioner (Appeals) wrongly calculated the period of limitation and the appeal filed by the revenue was as per the law and liable to be allowed. 

During the hearing of the appeal, none appeared on behalf of the respondent/ assessee. 

The Bench observed that there was a delay in passing the review order and the appeals are time-barred. Also as per Sub-section (3) of Section 129 D of the Customs Act, the review order had to be passed within three months from the date of communication of the decision of the adjudicating authority. 

The two-member bench comprising Sulekha Beevi (Judicial) and Vasa Seshagiri Rao (Technical) upheld the order passed by the Commissioner (Appeals) while dismissing the appeal filed by the revenue. 

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