Customs Review application dismissed as no mistake or error apparent on face of record: Madras HC

Commissioner of Customs Vs Isha Exim (Madras High Court) Madras High Court held that the scope of review being very limited, the review application is dismissed as there is no error apparent on the face of the impugned judgment. Writ petition disposed of, accordingly. Facts- This Court, after hearing the arguments made on either side, vide its judgment dated 06.12.2024 upheld the findings of the Advance Ruling Authority made in its Ruling dated 31.03.2017. Initially, when the review petitioners preferred an appeal before the Customs Authority for Advance Rulings (AAR), New Delhi, that appeal s...