https://www.taxtmi.com/caselaws?id=439436 The application for the recall of the ruling was rejected as the authority found that the relevant submissions were adequately considered, and there was no provision for recall under the Customs Act, 1962 or the CAAR, 2021. Similarly, the application for modification was denied as the authority determined that the case laws cited were properly addressed, and the applicant's attempt to base decisions solely on precedent was rejected. The authority emphasized the importance of considering specific facts in each case and rejected the assertion that the ruling was void ab initio. en-us Mon, 17 Oct 2022 00:00:00 +0530 Sat, 24 Jun 2023 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439436 The application for the recall of the ruling was rejected as the authority found that the relevant submissions were adequately considered, and there was no provision for recall under the Customs Act, 1962 or the CAAR, 2021. Similarly, the application for modification was denied as the authority determined that the case laws cited were properly addressed, and the applicant's attempt to base decisions solely on precedent was rejected. The authority emphasized the importance of considering specific facts in each case and rejected the assertion that the ruling was void ab initio. Case-Laws Customs Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439436