2023 (8) TMI 204 - AT - Customs

Parallel proceedings - Levy of penalty u/s 112(b) of Customs Act, 1962 on the appellant who was a co-noticee in show cause notice - adjudication order was already passed by Commissioner of Customs, JNCH, Navi Mumbai - present order passed again on the same show cause notice - H ELD THAT - It is found from the record that it is clear that the show cause notice was already adjudicated by Commissioner of Customs, JNCH, Navi Mumbai vide order-in-original No. 5/2013-14/CC(I)JNCH dated 30.06.2014. Accordingly, the present impugned order is ab-initio void and illegal. cordingly, the same is set-aside the appeal is allowed.

Summary

Issues involved:
The issue involves the imposition of a penalty under Section 112(b) of the Customs Act, 1962 on the appellant based on a show cause notice dated 28.03.2018, which had already been adjudicated by the Commissioner of Customs, JNCH, Navi Mumbai.

Summary:

Issue 1:
The appellant challenged the impugned order as void ab-initio, arguing that the same show cause notice had already been adjudicated by the Commissioner of Customs, JNCH, Navi Mumbai in a previous order. The appellant had filed appeals related to the previous order, which were still pending at CESTAT Mumbai. The Deputy Commissioner (AR) acknowledged that the present order should not have been passed on the same show cause notice.

Decision:
After considering the submissions and records, the Tribunal found that the show cause notice in question had already been adjudicated by the Commissioner of Customs, JNCH, Navi Mumbai in a previous order. Therefore, the present impugned order was deemed void and illegal. Consequently, the order was set aside, and the appeal was allowed.

Issue 2:
The Tribunal clarified that the Tribunal in Mumbai has the authority to independently handle the pending appeals related to the order of the Commissioner of Customs, JNCH, Navi Mumbai.

This judgment highlights the importance of avoiding multiple adjudication orders on the same show cause notice and ensures that legal proceedings are conducted in a fair and consistent manner.