Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Explanation to Order 47 Rule 1 CPC restricts review jurisdiction where a judgment rests on a question of law later reversed or modified by a superior court; change in law or a subsequent coordinate or larger bench decision does not alone permit review. The tribunal's allowance of review and condonation of delay based solely on a liberty granted without determining the Explanation's bar was disapproved. Where a higher court has resolved conflicting bench decisions and directed which precedent governs, lower forums must follow that binding choice, and orders granting review contrary to that binding precedent were set aside.
Explanation to Order 47 Rule 1 CPC restricts review jurisdiction where a judgment rests on a question of law later reversed or modified by a superior court; change in law or a subsequent coordinate or larger bench decision does not alone permit review. The tribunal's allowance of review and condonation of delay based solely on a liberty granted without determining the Explanation's bar was disapproved. Where a higher court has resolved conflicting bench decisions and directed which precedent governs, lower forums must follow that binding choice, and orders granting review contrary to that binding precedent were set aside.
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