https://www.taxtmi.com/caselaws?id=204174 An application to recall or modify a Tribunal's final order was held not maintainable where the order had attained finality and no appeal had been filed. The Customs Act was noted to contain no express power of review in favour of the Tribunal, and Rule 41 of the CESTAT (Procedure) Rules, 1984 was confined to directions necessary to give effect to orders, prevent abuse of process, or secure the ends of justice. It could not be used to create a substantive review jurisdiction on merits. en-us Thu, 24 Feb 2011 00:00:00 +0530 Tue, 28 Jun 2011 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204174 An application to recall or modify a Tribunal's final order was held not maintainable where the order had attained finality and no appeal had been filed. The Customs Act was noted to contain no express power of review in favour of the Tribunal, and Rule 41 of the CESTAT (Procedure) Rules, 1984 was confined to directions necessary to give effect to orders, prevent abuse of process, or secure the ends of justice. It could not be used to create a substantive review jurisdiction on merits. Case-Laws Customs Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204174