https://www.taxtmi.com/caselaws?id=274926 Review is maintainable where the earlier decision suffers from an error apparent on the face of the record, and it cannot be used as a disguised appeal or for re-appreciation of concluded matters. On the customs issue, used photocopier machines were treated as freely importable without a licence under the relevant foreign trade policy. Once that premise failed, the statutory basis for confiscation, redemption fine and penalty under the Customs Act disappeared, because the goods were not restricted imports. The earlier orders were therefore treated as resting on an erroneous foundation, and the relief granted to the importer stood restored. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 11 Sep 2018 08:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274926 Review is maintainable where the earlier decision suffers from an error apparent on the face of the record, and it cannot be used as a disguised appeal or for re-appreciation of concluded matters. On the customs issue, used photocopier machines were treated as freely importable without a licence under the relevant foreign trade policy. Once that premise failed, the statutory basis for confiscation, redemption fine and penalty under the Customs Act disappeared, because the goods were not restricted imports. The earlier orders were therefore treated as resting on an erroneous foundation, and the relief granted to the importer stood restored. Case-Laws Customs Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274926