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C. HARI SHANKAR
Kundan Care Products Limited – Appellant
Versus
Union Of India – Respondent
JUDGMENT
C. Hari Shankar, J. - The Union of India seeks, by means of the present petition, review of our order dated 4th September, 2019, which reads thus:
"1. Before the learned senior counsel appearing for the petitioner argues in detail about the re-export of Gold Dore Bars which was initially not allowed by the respondents, it is fairly submitted by the learned counsel for the respondents No. 2 to 5, upon instructions from her client, that the respondents are allowing the petitioner to re-export the Gold Dore Bars, on their furnishing shipping bills and in accordance with law.
2. In view of the aforesaid submission by the learned counsel for the respondents No. 2 to 5, the main grievance of the petitioner has been brought to an end. This writ petition is accordingly disposed of along with the pending application.
3. Liberty is, however, granted to the petitioner to challenge the action to be initiated by the respondents with regard to payment of demurrage charges etc. before the appropriate forum in accordance with law."
2. An application for review, even in a writ petition, it is well settled, can rely only on the grounds envisaged by Order XL VII Rule 1 of the Code of Civil Proced
The customs authorities cannot deny exemption under one notification based on conditions pertaining to another, particularly when the Import License remains valid without challenge.
Importers must comply strictly with the conditions of their Import License, but customs authorities cannot impose additional conditions not mandated by law.
Cosmetics imported without regulatory license are prohibited goods upon entering territorial waters, ineligible for warehousing or re-export, and liable to seizure and confiscation under Customs Act.
The central legal point established in the judgment is that the findings of fact cannot be revisited unless they suffer from manifest perversity, and the court's decision was based on the positive fi....
Temporary movement of goods for servicing does not constitute 'supply' under GST; re-import exemption applies.
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