https://www.taxtmi.com/caselaws?id=390364 Review jurisdiction cannot be used to obtain fresh substantive relief outside the grounds in Order XLVII Rule 1 of the Code of Civil Procedure, namely an apparent error, newly discovered important matter or evidence, or a comparable sufficient reason. Permission for an advocate to remain at a visible but inaudible distance during examination under Section 108 of the Customs Act is not an enforceable right. It is an exceptional safeguard available only where credible material establishes a real and live apprehension of coercive methods; a bare assertion of apprehension does not justify permission. The requested review was therefore not maintainable, and advocate presence cannot be treated as the ordinary rule in customs investigations. 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 cannot be used to obtain fresh substantive relief outside the grounds in Order XLVII Rule 1 of the Code of Civil Procedure, namely an apparent error, newly discovered important matter or evidence, or a comparable sufficient reason. Permission for an advocate to remain at a visible but inaudible distance during examination under Section 108 of the Customs Act is not an enforceable right. It is an exceptional safeguard available only where credible material establishes a real and live apprehension of coercive methods; a bare assertion of apprehension does not justify permission. The requested review was therefore not maintainable, and advocate presence cannot be treated as the ordinary rule in customs investigations. Case-Laws Customs Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390364