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Issues: Whether the review petition disclosed any ground under Order 47 Rule 1 of the Code of Civil Procedure, 1908, including discovery of new and important matter, error apparent on the face of the record, or any other sufficient reason, so as to justify review of the earlier judgment.
Analysis: Review jurisdiction is limited and cannot be used as a substitute for rehearing on merits. The grounds urged were found to be a re-agitation of contentions already considered in the appeal, including the interpretation of the expression relating to gold ornaments and the effect of the earlier confiscation and penalty order. The Court found no mistake or error apparent on the face of the record, no newly discovered material, and no sufficient reason warranting interference. It further held that even an erroneous decision is not a ground for review.
Conclusion: The review petition was not maintainable on merits and was rejected.