TMI Blog2013 (11) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... by Tribunal was that said issue was technical one – Liability under Motor Vehicles Act, 1988 is different from liability under Customs Act – Earnings by way of Indian currency or Foreign exchange does not get affected by provisions under Motor Vehicles Act, 1988 – Also plea of importer that it was only by Foreign Trade Policy of 2006, that made it mandatory to follow Section 66(1) of Motor Vehicles Act, 1988 to obtain benefits of Foreign Trade Policy deserved consideration – That also escaped notice in adjudicating process which stood confined to requirement of compliance of Section 66(1) of Motor Vehicles Act, 1988 to ply motor vehicle as transport vehicle – Ends of justice require that impugned judgment be reviewed – Application for revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 learned Senior Standing Counsel for C.B.E. C., we see one important aspect of the matter. The original authority, in finding No. 1, in its order dated 18-10-2007, had held that in view of the interpretation of the Directorate General of Foreign Trade as noted by the original authority, the overall foreign exchange earnings needs to be reckoned towards discharge of export obligation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat was accepted by the Tribunal was that the said issue was a technical one. Liability under the Motor Vehicles 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 Foreign Trade Policy deserved consideration. That also has escaped notice in the adjudicating process which stood confined to the requirement of compliance of Section 66(1) of the Motor Vehicles Act, 1988 to ply a motor vehicle as a transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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