https://www.taxtmi.com/caselaws?id=750694 Review jurisdiction is confined to correcting an error apparent on the face of the record and cannot be used to reargue a concluded issue. The earlier finding that the request for revalidation of advance authorisations was belated had already considered the applicable Foreign Trade Policy and Handbook of Procedures, including the relevant time limits. The subsequent amendments did not alter that conclusion, and the delay remained outside the permissible period for revalidation. As no demonstrable error was shown, review relief was unavailable and the time-barred finding was left undisturbed. en-us Mon, 11 Mar 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750694 Review jurisdiction is confined to correcting an error apparent on the face of the record and cannot be used to reargue a concluded issue. The earlier finding that the request for revalidation of advance authorisations was belated had already considered the applicable Foreign Trade Policy and Handbook of Procedures, including the relevant time limits. The subsequent amendments did not alter that conclusion, and the delay remained outside the permissible period for revalidation. As no demonstrable error was shown, review relief was unavailable and the time-barred finding was left undisturbed. Case-Laws Customs Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750694