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of <h1>Review plea rejected; show cause notices fail as allegation of importer suppression unproved, no error found in order</h1> <h3>Commissioner of Customs New Delhi Versus Emd Locomotive Technologies Pvt. Ltd.</h3> SC dismissed the review petition challenging its earlier order affirming CESTAT's decision setting aside show cause notices issued to an importer. CESTAT ... Challenge to SCN - Review petition - it was held by SC order that 'The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has found that the basis for issuance of the Show Cause Notices was suppression on the part of the respondent-importer which fact has not been established by the appellant herein.' HELD THAT:- It is satisfied that there is no error apparent on the face of the record or any merit in the Review Petition(s) warranting reconsideration of the order impugned. The Review Petition(s) is/are accordingly dismissed. 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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