https://www.taxtmi.com/caselaws?id=390364 Review jurisdiction is confined to error apparent on the face of the record, discovery of new and important matter or evidence, or other sufficient reason read ejusdem generis with those grounds. A request for fresh substantive relief cannot be recast as a review application. In customs examination under Section 108 of the Customs Act, 1962, an advocate's presence is not an absolute right and may be allowed only where credible material shows a real and live apprehension of coercive methods; a bare assertion is insufficient. The article therefore states that review cannot be used to seek such relief and that no enforceable right to insist on counsel's presence during recording of the statement is established. en-us Tue, 10 Dec 2019 00:00:00 +0530 Tue, 27 Jul 2021 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390364 Review jurisdiction is confined to error apparent on the face of the record, discovery of new and important matter or evidence, or other sufficient reason read ejusdem generis with those grounds. A request for fresh substantive relief cannot be recast as a review application. In customs examination under Section 108 of the Customs Act, 1962, an advocate's presence is not an absolute right and may be allowed only where credible material shows a real and live apprehension of coercive methods; a bare assertion is insufficient. The article therefore states that review cannot be used to seek such relief and that no enforceable right to insist on counsel's presence during recording of the statement is established. Case-Laws Customs Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390364