https://www.taxtmi.com/caselaws?id=369609 The High Court declined to quash a review order under Section 129D of the Customs Act, 1962, which aimed to reconsider a previous customs order. The court emphasized the need to consider case-specific facts when applying legal precedents and criticized the review order for questioning reliance on a Supreme Court decision. Additionally, concerns were raised regarding the jurisdictional validity of the review order due to discrepancies in dates and signatures. The court directed the Revenue to provide explanations through affidavits to determine the lawfulness of the review order, adjourning the matter for further clarification. en-us Wed, 10 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369609 The High Court declined to quash a review order under Section 129D of the Customs Act, 1962, which aimed to reconsider a previous customs order. The court emphasized the need to consider case-specific facts when applying legal precedents and criticized the review order for questioning reliance on a Supreme Court decision. Additionally, concerns were raised regarding the jurisdictional validity of the review order due to discrepancies in dates and signatures. The court directed the Revenue to provide explanations through affidavits to determine the lawfulness of the review order, adjourning the matter for further clarification. Case-Laws Customs Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369609