Review petition: advisory against filing but department urged to pursue appeals before courts and tribunals. Board sought Law Ministry advice on filing a Review Petition after the quashing of Circular No. 18/2006-Cus. and dismissal of the Department's SLP; the ASG advised against review as an in limine dismissal does not constitute law under Article 141, but the Board directs field formations to pursue appeals before Courts and Tribunals since the Department has a prima facie strong case on merits.
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Review petition: advisory against filing but department urged to pursue appeals before courts and tribunals.
Board sought Law Ministry advice on filing a Review Petition after the quashing of Circular No. 18/2006-Cus. and dismissal of the Department's SLP; the ASG advised against review as an in limine dismissal does not constitute law under Article 141, but the Board directs field formations to pursue appeals before Courts and Tribunals since the Department has a prima facie strong case on merits.
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