https://www.taxtmi.com/caselaws?id=43583 Para 204(6) of the AM 1990-93 Import Trade Control Policy concerned transitional treatment of goods ordered under the old policy but imported after the new policy took effect. The Tribunal proceeded on the mistaken assumption that the imported goods had been shifted to the relevant appendices and that the REP licences had become invalid. As that factual premise was incorrect, the decision rested on a non-existent basis and was treated as an error apparent on the face of the record. Para 204(6) was found inapplicable on the assumed facts, and the Tribunal's order was set aside with the matter remanded for fresh decision on merits. en-us Mon, 03 Feb 1992 00:00:00 +0530 Fri, 18 Jun 2010 18:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43583 Para 204(6) of the AM 1990-93 Import Trade Control Policy concerned transitional treatment of goods ordered under the old policy but imported after the new policy took effect. The Tribunal proceeded on the mistaken assumption that the imported goods had been shifted to the relevant appendices and that the REP licences had become invalid. As that factual premise was incorrect, the decision rested on a non-existent basis and was treated as an error apparent on the face of the record. Para 204(6) was found inapplicable on the assumed facts, and the Tribunal's order was set aside with the matter remanded for fresh decision on merits. Case-Laws Customs Mon, 03 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43583