Neeraj Sharma Vs Commissioner of Customs (CESTAT Ahmedabad)
Revenue Department cannot pass subsequent order in the matter which is already been adjudicated
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.
Facts:
Neeraj Sharma (“the Appellant”) was served with a Show Cause Notice dated March 28, 2018 (“the SCN”).
Thereafter, an order-in-original was passed by the Adjudicating Authority imposing the penalty of INR 25 Lakh under Section 112(b) of the Customs Act, 1962 (“the Customs Act”).
The Appellant filed an appeal before the CESTAT against the order-in-original (“the Impugned Order”) contending that the impugned order is void ab-initio as the SCN has already been adjudicated by the Adjudicating Authority vide order dated June 30, 2014 and the appeal was already filed against the said order before the CESTAT, Mumbai.
The Appellant further submitted that issuance of second adjudication order is clearly not sustainable in law particularly when the appeals are against order-in-original dated June 30, 2014 are pending before the CESTAT, Mumbai.
Issue:
Whether the Revenue Department can issue SCN on the same matters which is already been adjudicated by the Adjudicating Authority?
Held:
The CESTAT, Ahmedabad, in Customs Appeal No. 12056 of 2018-DB held as under:
