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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: (i) Whether the review application disclosed any error apparent on the face of the record so as to justify interference with the earlier order. (ii) Whether the amendments to the Foreign Trade Policy and Handbook of Procedures altered the conclusion that the request for revalidation of advance authorisations was belated.
Issue (i): Whether the review application disclosed any error apparent on the face of the record so as to justify interference with the earlier order.
Analysis: Review jurisdiction is confined to correction of an obvious error and cannot be used to reargue the matter or to reopen conclusions already reached. The earlier order had specifically considered the relevant provisions governing the period for revalidation and the time-limit for making applications. The grounds raised in review sought a fresh examination of the same conclusion and therefore travelled beyond the limited scope of review.
Conclusion: No error apparent on the face of the record was established, and review relief was not available.
Issue (ii): Whether the amendments to the Foreign Trade Policy and Handbook of Procedures altered the conclusion that the request for revalidation of advance authorisations was belated.
Analysis: The amended procedure concerning late applications and revalidation was already reflected in the earlier order, which had also noticed the relevant time periods under the applicable policy regime. On the facts, the request for revalidation had been made long after expiry of the authorisations and beyond the permissible period for seeking revalidation. The review court therefore found no basis to disturb the earlier finding on delay or to condone the belated filing under the policy provisions.
Conclusion: The amendments did not change the result, and the finding that the request was time-barred remained undisturbed.
Final Conclusion: The review could not be entertained because it sought to reopen a concluded issue without any demonstrable error, and the petitioner was left to pursue the appellate remedy, if available.
Ratio Decidendi: Review jurisdiction cannot be used as a substitute for appeal, and a concluded finding on belated filing under the applicable policy time-limit cannot be reopened unless an obvious error on the face of the record is shown.