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2017 (10) TMI 1364 - HC - CustomsReview of order - import of used photocopiers - restricted item - case of Revenue is that proper remedy for the assessee is to carry the matter to the Supreme Court and that this review is nothing but a further appeal in disguise. Held that:- There can be no dispute with the settled legal principle that a review petition cannot be permitted to masquerade as an appeal in disguise. In the normal circumstances, a judgment pronounced by the Court should be treated as final and departure from this norm would be justified only when grounds for review, in terms of Order 47 Rule 1 CPC, are specifically made out. There was a manifest error in the order dismissing the appeal, as the issue raised therein was not even considered by this Court and the mistake committed by the CESTAT was just carried forward while dismissing the appeal - review petition allowed.
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