Case Law Details
Case Name : Neeraj Sharma Vs Commissioner of Customs (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 12056 of 2018-DB
Date of Judgement/Order : 24/07/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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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”).
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