https://www.taxtmi.com/caselaws?id=81898 The Tribunal held that proceedings under Section 129D(2) of the Customs Act must be initiated based on the original record, not new evidence. The majority emphasized the finality of adjudicatory proceedings and disallowed the Collector's direction for a review based on new material. The appeal was allowed, setting aside the order for review. The dissenting opinion, however, argued for a broader scope of review, allowing consideration of new evidence. Ultimately, the appeal was allowed, overturning the Collector's decision for a review based on new evidence. en-us Tue, 26 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81898 The Tribunal held that proceedings under Section 129D(2) of the Customs Act must be initiated based on the original record, not new evidence. The majority emphasized the finality of adjudicatory proceedings and disallowed the Collector's direction for a review based on new material. The appeal was allowed, setting aside the order for review. The dissenting opinion, however, argued for a broader scope of review, allowing consideration of new evidence. Ultimately, the appeal was allowed, overturning the Collector's decision for a review based on new evidence. Case-Laws Customs Tue, 26 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81898