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TMI Blog2013 (11) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... and P. Gopinath, Advocates, for the Petitioner. Shri John Varghese, Standing Counsel, for the Respondent. JUDGMENT This application for review is filed as regards the judgment dated 21-12-2010 in Customs Appeal No. 51 of 2009 rendered in an appeal under Section 130 of the Customs Act, 1962 [2011 (268) E.L.T. 153 (Ker.)]. 2. We have heard the learned Senior Counsel for the review petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including as to interference only in grounds as to discovery of new or important matter or evidence which may be relevant or that the error apparent, on the basis of which review is sought, should be an error which is evident per se from the record of the case and which does not require detailed examination. 5. Having heard the learned Standing Counsel for the review petitioner and the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 130 of the Customs Act did not provide any question being raised in that regard in the appeal filed before this Court under Section 130 by the Department. Since, under that provision an appeal would lie only if the case involves a substantial question of law, no substantial question of law on that point was or could have been raised by the establishment because the establishment could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Act, 1988 is different from liability under the Customs Act. The earnings by way of Indian currency or Foreign exchange does not get affected by the provisions under the Motor Vehicles Act, 1988. So much so, the plea of the importer that it was only by the Foreign Trade Policy of 2006, that made it mandatory to follow Section 66(1) of the Motor Vehicles Act, 1988 to obtain the benefits of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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