Customs Adjudicating Authority cannot revisit the issue in remand proceedings

Sharaya International Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Adjudicating Authority is bound by the findings in remand proceedings, it is not open for him to revisit the issue. Thus, Adjudicating Authority failed to appreciate the limited scope of its jurisdiction in terms of the remand order and thereby fell in error in reconsidering all the issues on merits. Facts- The appellant is a regular importer of deodorant and perfumes and filed the Bill of Entry. On examination by the officers, the goods were found to be not affixed with MRP labels, which was a req...