Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error apparent on the face of record, or (iii) any other sufficient reason. The Supreme Court held that review cannot be done unless a material error manifestly apparent on the face of the order would result in miscarriage of justice. Review proceedings are strictly confined to the ambit of Order 47 Rule 1 CPC. A party cannot repeat old arguments under the guise of a review petition. The power of review is distinct from appellate power to correct errors. In the present case, the HC found no error apparent on the record to warrant interference with its earlier order holding that the respondent is entitled to receive original non-relied documents u/s 67(3) of CGST Act and Rule 27 of Central Excise Rules 2017. Consequently, the review petition was dismissed.
A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error apparent on the face of record, or (iii) any other sufficient reason. The Supreme Court held that review cannot be done unless a material error manifestly apparent on the face of the order would result in miscarriage of justice. Review proceedings are strictly confined to the ambit of Order 47 Rule 1 CPC. A party cannot repeat old arguments under the guise of a review petition. The power of review is distinct from appellate power to correct errors. In the present case, the HC found no error apparent on the record to warrant interference with its earlier order holding that the respondent is entitled to receive original non-relied documents u/s 67(3) of CGST Act and Rule 27 of Central Excise Rules 2017. Consequently, the review petition was dismissed.
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