Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
