9911796707
TMI Blog2017 (5) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority - Law of Estoppel, and law of Merger would apply in such case and repeated adjudication cannot take place each time on a new ground - the present adjudication is beyond the jurisdiction of the Commissioner and the impugned order is not sustainable - appeal allowed - decided in favor of appellant. - C/53460/2015-CU(DB) - FINAL ORDER NO. 52743/2017-CU(DB) - Dated:- 3-4-2017 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri. P.A. Augustian, Advocate for the Appellant Shri Yogesh Agarwal, DR for the Respondent ORDER Per Archana W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court vide this order dated 11.10.2012 set aside the order of the Tribunal and allowed Revenue s appeal by restoring the order of Commissioner (Customs). 3. In the meanwhile, the appellant was issued another show cause notice dated 17.11.2008 i.e. after the first order of Commissioner was passed on 24.03.2008, alleging under valuation of the car based upon certain investigations and accordingly proposing to enhance the value of the car. It is also seen from the said show cause notices that the Revenue had also filed an appeal before the Tribunal against the first order dated 24.03.2008 passed by the Commissioner on the issue of valuation. The fate of the said appeal is not known but a fresh show cause notice dated 17.11.2008 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be appreciated nor be upheld. If the Revenue was of the view that there was undervaluation of the car, the same should have been taken up by the Revenue in the first set of adjudication itself. However, having not adopted that as a ground in the first proceedings, the second alternative left with the Revenue was to challenge the first order of the Commissioner, which they seem to have done also as stated in para 8 of the subsequent show cause notices. There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority. Law of Estoppel, and law of Merger would apply in such case and repeated adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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