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2018 (10) TMI 1575 - HC - CustomsReview order - Section 129D of the Customs Act, 1962 - Petitioner submits that Review order seeks to erroneously reopen an issue that has been settled by the order dated 31st March, 2017 of the Commissioner of Customs (Export-I), Mumbai Zone - Held that:- The effect of and applicability of the the Supreme Court order in Khushalchand & Co. [2010 (10) TMI 239 - CESTAT, BANGALORE] to the present facts is an issue which would be a subject of consideration before the Tribunal while considering the Appeal of the Revenue. It is in the above context that the use of the word “blatantly” has to be considered. The word 'blatantly' has been used in the context of having followed the decisions of the Apex Court without appreciating the facts of the case. Undoubtedly, the use of the word 'blatantly' is ill-advised. Particularly, bearing in mind that the order in original dated 31st March, 2017 was passed by the Commissioner of Customs in his official capacity in the light of his understanding. The grievance against the order dated 31 March 2017 could have been worded better. Therefore, the grievance of the Petitioner that the use of the word 'blatantly' indicates disregarding the Hon'ble Supreme Court is not justified. The decision on whether the Review order dated 24th August, 2017 is without authority of law would have to depend upon the Affidavits which are to be filed by the Revenue. Therefore, the above issue is the only issue which is now left for consideration viz. whether the impugned review order dated 7th August, 2017 is duly authorised or not. On the other issue raised in this Petition, as indicated above does not warrant any interference. Petition is adjourned to 31st October, 2018.
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