https://www.taxtmi.com/caselaws?id=177506 Review jurisdiction under Order 47 Rule 1 CPC is confined to discovery of new and important matter, error apparent on the face of the record, or other sufficient reason, and cannot be used as a rehearing on merits. The court held that the grounds raised merely repeated arguments already considered in the appeal, including the meaning of the expression relating to gold ornaments and the effect of the earlier confiscation and penalty order. It found no new material, no apparent error, and no sufficient reason for interference. It also reiterated that even an erroneous decision does not by itself justify review. The review petition was rejected as not maintainable on merits. en-us Mon, 13 Oct 2014 00:00:00 +0530 Mon, 11 Jan 2016 17:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177506 Review jurisdiction under Order 47 Rule 1 CPC is confined to discovery of new and important matter, error apparent on the face of the record, or other sufficient reason, and cannot be used as a rehearing on merits. The court held that the grounds raised merely repeated arguments already considered in the appeal, including the meaning of the expression relating to gold ornaments and the effect of the earlier confiscation and penalty order. It found no new material, no apparent error, and no sufficient reason for interference. It also reiterated that even an erroneous decision does not by itself justify review. The review petition was rejected as not maintainable on merits. Case-Laws Customs Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177506