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2016 (10) TMI 268 - ALLAHABAD HIGH COURT

2016 (10) TMI 268 - ALLAHABAD HIGH COURT - TMI - Review application - maintainability - scope of the court to review an order - appeal decided under misconception that the seized consignment was opened only when the nature of goods was taken up by the Custom Officers, whereas the consignment was, admittedly, already opened by the Trade Tax Officer on 21.06.2007 - Held that: - the decision in the case of Union of India Vs. Sandur Manganese and Iron Ores Limited and others [2013 (4) TMI 736 - SUPR .....

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hukla, J. ) Heard Mr. A.P Mathur, learned counsel for the review applicant as well as Mr. Dipak Seth, learned counsel for the respondent. This is a review application to review the judgment and order dated 22.09.2015 passed by this Court, the learned counsel for the review applicant has submitted that this Court had decided the appeal under misconception that the seized consignment was opened only when the nature of goods was taken up by the Custom Officers, whereas the consignment was, admitted .....

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t is wrong to say that there was no paper for the consignment having transported in the garb of auto parts and machinery, whereas in the show cause notice old descriptions were recorded. In addition to the aforesaid plea, the learned counsel for the review applicant has raised some more arguments inviting the attention of this Court for reappreciation of evidence. In reply, the learned counsel for the respondent has raised objection against the maintainability of the writ petition and submitted .....

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e 1 CPC. In Thungabhadra Industries Ltd. Vs. Govt. of A.P. [AIR 1964 SC 1372] (SCR at p. 1860 this Court opined: "What, however, we are not concerned with is whether the statement in the order of September 1959 that the case did not involve any substantial question of law in an 'error apparent on the face of the record'. The fact that on the earlier occasion the Court held on an identical state of facts that a substantial of law arose would not per se be conclusive, for the earlier .....

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