https://www.taxtmi.com/caselaws?id=413087 Review under Order XLVII Rule 1 CPC is confined to newly discovered material, an error apparent on the record, or an analogous ground; a concession-based order cannot be reopened without meeting that threshold. The actual user condition under Notification No. 50/2017-Cus could not apply while gold dore bars remained in customs bond and before a bill of entry for home consumption was filed, because import was incomplete. DGFT's interpretation of Foreign Trade Policy and export conditions prevailed over a contrary Customs view, permitting re-export where no prohibition existed. en-us Thu, 30 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 09:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413087 Review under Order XLVII Rule 1 CPC is confined to newly discovered material, an error apparent on the record, or an analogous ground; a concession-based order cannot be reopened without meeting that threshold. The actual user condition under Notification No. 50/2017-Cus could not apply while gold dore bars remained in customs bond and before a bill of entry for home consumption was filed, because import was incomplete. DGFT's interpretation of Foreign Trade Policy and export conditions prevailed over a contrary Customs view, permitting re-export where no prohibition existed. Case-Laws Customs Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413087