https://www.taxtmi.com/caselaws?id=447337 Review jurisdiction under Order 47 Rule 1 CPC is limited to error apparent on the face of the record and cannot be used to re-argue issues or raise grounds outside the earlier order. The grounds advanced did not fit that standard, and the continued stay of Notification No. 5/2023 by the Kerala High Court was treated as binding on the department. A later decision concerning a different notification relating to spices did not displace the operative stay or justify reopening the direction for provisional release of the imported apples. The review petition was therefore held not maintainable and was rejected. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447337 Review jurisdiction under Order 47 Rule 1 CPC is limited to error apparent on the face of the record and cannot be used to re-argue issues or raise grounds outside the earlier order. The grounds advanced did not fit that standard, and the continued stay of Notification No. 5/2023 by the Kerala High Court was treated as binding on the department. A later decision concerning a different notification relating to spices did not displace the operative stay or justify reopening the direction for provisional release of the imported apples. The review petition was therefore held not maintainable and was rejected. Case-Laws Customs Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447337