2015 (11) TMI 255 - SCH - Customs

Reckoning of Earned foreign exchange towards discharge of export obligation Supreme Court after condoning the delay did not find any reason to entertain the petition. Appeal was filed against the decision of Tribunal 2013 (11) TMI 1568 - KERALA HIGH COURT ; wherein Tribunal held that there was error apparent on face of record of judgment and judgment deserves to be reviewed Plea that was accepted 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 .