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TMI Blog2015 (8) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed appeal against said reopening of assessment order on ground that Commissioner could not have issued show cause notice as prior order of Commissioner had merged into order passed by revisionary authority and principles of res judicata applied. Held that:- Even if certain material came to the notice of the Commissioner, which became the basis for the show cause notice, the only proper cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Jain, Adv. ORDER The respondent herein had exported children's garments to Russia under the claim of drawback during the period from November, 1993 to June, 1994. On this export, the Assistant Collector of Customs, Inland Container Depot (ICD) had passed the order assessing the goods at ₹ 210 per set for the purposes of drawback. Against this fixation of value, appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, passed orders dated 26.03.1999 enhancing the value of goods to ₹ 242/- and ordered that the amount of drawback thereon may be settled as per law. Thus, the appellant issued show cause notice dated 07.01.2000 in which certain frauds were alleged against the respondent and on that basis entire issue was sought to be reopened. After giving chance to the respondent to file its reply, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner had merged into the order passed by the revisionary authority. On that basis, principles of res judicata are applied. We need not go into all these issues. The fact remains that show cause notice could not have been issued under Section 28 of the Customs Act by the Commissioner reopening the issue when it had been settled by the higher authority, viz., the Joint Secretary. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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