https://www.taxtmi.com/caselaws?id=361060 The Tribunal dismissed the Revenue's Rectification of Mistake application, asserting that the issue of jurisdiction raised was a mixed question of facts and law, amounting to a review of the order. Citing legal precedent, the Tribunal emphasized its lack of jurisdiction to review orders and the principle that new arguments not raised during the original hearing cannot be entertained through a rectification application. The application was deemed devoid of merit, upholding the original order regarding the Tribunal's jurisdiction in a case involving smuggling of gold through an airport. en-us Tue, 13 Mar 2018 00:00:00 +0530 Tue, 29 May 2018 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361060 The Tribunal dismissed the Revenue's Rectification of Mistake application, asserting that the issue of jurisdiction raised was a mixed question of facts and law, amounting to a review of the order. Citing legal precedent, the Tribunal emphasized its lack of jurisdiction to review orders and the principle that new arguments not raised during the original hearing cannot be entertained through a rectification application. The application was deemed devoid of merit, upholding the original order regarding the Tribunal's jurisdiction in a case involving smuggling of gold through an airport. Case-Laws Customs Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361060