https://www.taxtmi.com/caselaws?id=117697 A Collector of Customs cannot review a final confiscation order in the absence of statutory review power. Where the importer did not challenge the original order, it attained finality, and a later licence not produced at the first adjudication could not justify reopening the matter, especially when it related to different goods. The subsequent order permitting clearance on that licence was therefore an impermissible review rather than a correction of an apparent error, and it was invalid. en-us Wed, 22 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117697 A Collector of Customs cannot review a final confiscation order in the absence of statutory review power. Where the importer did not challenge the original order, it attained finality, and a later licence not produced at the first adjudication could not justify reopening the matter, especially when it related to different goods. The subsequent order permitting clearance on that licence was therefore an impermissible review rather than a correction of an apparent error, and it was invalid. Case-Laws Customs Wed, 22 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117697