Revenue Department cannot pass subsequent order in the matter which is already been adjudicated

Last updated: 02 August 2023
Quick Summary
The CESTAT, Ahmedabad, has ruled that the Revenue Department cannot issue a subsequent order on a matter that has already been adjudicated. In this case, an appellant challenged a new order-in-original, arguing that the issue had already been decided by an earlier adjudication order. The Tribunal agreed, declaring the subsequent order void ab initio and setting it aside.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad, in Neeraj Sharma v. Commissioner of Customs, Kandla [Customs Appeal No. 12056 of 2018-DB dated July 24, 2023] set aside the order passed by the Adjudicating authority on that matter which is already been adjudicated and held such order as void-Ab-initio.

Citation :
Customs Appeal No. 12056 of 2018-DB dated July 24, 2023

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Bimal Jain
Published in Custom
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