Review plea rejected; show cause notices fail as allegation of importer suppression unproved, no error found in order

SC dismissed the review petition challenging its earlier order affirming CESTAT's decision setting aside show cause notices issued to an importer. CESTAT had held that the foundational allegation of "suppression" by the importer, invoked to justify the notices and extended limitation, was not established by the revenue authorities. In review, SC found no error apparent on the face of the record and no legal or factual infirmity warranting reconsideration of its prior order. Consequently, the earlier decision stood undisturbed and the review petition was rejected.

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The Supreme Court addressed a set of review petitions challenging an earlier order. The Court first condoned the delay in filing the review petitions, thereby permitting their consideration on merits. Upon examining the review petitions, the impugned order, and the accompanying documents, the Court held that there was "no error apparent on the face of the record" and found no merit warranting reconsideration of the earlier decision. Emphasizing the limited scope of review jurisdiction, the Court declined to reopen or reappraise the issues already decided. Consequently, the review petitions were dismissed. All pending applications connected with the review petitions were also disposed of as a result of this dismissal.

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