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2014 (2) TMI 536 - HC - CustomsPetition for review of earlier order dismissing the appeal - Determination of rate of customs duty - Held that:- In the case of M/s. Tungbhadra Industries v. The Government of Andhra Pradesh,[1963 (10) TMI 25 - SUPREME COURT], a Three Judge Bench of the Supreme Court had held that there is a distinction between a mere erroneous decision and a decision which should be characterised as vitiated by error apparent and review is not an appeal in disguise whereby an erroneous decision is reheard and corrected and laying down the connotation of an error apparent on the record. The Supreme Court had held that where without any elaborate arguments whether the court points to the error which stairs one in the face and there would reasonably be two opinion entertained about it a clear case of error apparent on the face of the record would be made out. If the order of the Tribunal relates to determination of any question having a relation to the duty of customs for the purpose of an assessment, the proper remedy should be by way of an appeal, which is provided in Section 130E of the Customs Act. - case sought to be made out by the petitioner does not calls for any interference in exercise of review jurisdiction. - Decided against the revenue.
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