https://www.taxtmi.com/caselaws?id=401326 Review jurisdiction under Section 114 read with Order 47 Rule 1 CPC is limited to discovery of new matter, mistake, error apparent on the face of the record, or other sufficient reason of a like nature, and it cannot be used for rehearing or reappreciation of the merits. In the stated matter, the prior refusal of relief rested on non-fulfilment of the mandatory pre-deposit requirement under Section 129(3) of the Customs Act, 1962, and no patent error in that order was shown. The review petition was therefore treated as an attempt to reopen the decided issue and was rejected. en-us Fri, 06 Nov 2020 00:00:00 +0530 Mon, 04 Nov 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401326 Review jurisdiction under Section 114 read with Order 47 Rule 1 CPC is limited to discovery of new matter, mistake, error apparent on the face of the record, or other sufficient reason of a like nature, and it cannot be used for rehearing or reappreciation of the merits. In the stated matter, the prior refusal of relief rested on non-fulfilment of the mandatory pre-deposit requirement under Section 129(3) of the Customs Act, 1962, and no patent error in that order was shown. The review petition was therefore treated as an attempt to reopen the decided issue and was rejected. Case-Laws Customs Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401326