https://www.taxtmi.com/caselaws?id=353487 A rectification or recall application before the Tribunal is not maintainable where the same controversy has already been considered and dismissed by the Supreme Court, because the Tribunal order merges in the Supreme Court judgment and the issue cannot be revived in a subordinate forum without liberty from the Apex Court. The commentary also notes that the Supreme Court's appeal-admission tests, including substantial question of law, nexus to duty/value, and procedural fairness, support final disposal of the controversy once the allied appeal has been dismissed after consideration of the record. Judicial discipline therefore bars a parallel or subsequent remedy before the Tribunal on the same cause. en-us Wed, 06 Dec 2017 00:00:00 +0530 Fri, 05 Jan 2018 08:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353487 A rectification or recall application before the Tribunal is not maintainable where the same controversy has already been considered and dismissed by the Supreme Court, because the Tribunal order merges in the Supreme Court judgment and the issue cannot be revived in a subordinate forum without liberty from the Apex Court. The commentary also notes that the Supreme Court's appeal-admission tests, including substantial question of law, nexus to duty/value, and procedural fairness, support final disposal of the controversy once the allied appeal has been dismissed after consideration of the record. Judicial discipline therefore bars a parallel or subsequent remedy before the Tribunal on the same cause. Case-Laws Customs Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353487