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Customs Appeals Rejected as Identical Overvaluation Allegations Were Already Decided Earlier: CESTAT Mumbai
Case Law Details
- Case Name
- Commissioner of Customs Vs Adani Enterprises Limited (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Commissioner of Customs Vs Adani Enterprises Limited (CESTAT Mumbai)
The Mumbai Bench of CESTAT dismissed six appeals filed by the Commissioner of Customs challenging an order of the Principal Commissioner of Customs (Adjudication) dated 21.12.2023, which had dropped proceedings initiated through a show cause notice dated 31.08.2016 against six entities. The Tribunal held that the issues raised in the present proceedings had already attained finality through earlier adjudications arising from the same investigation and based on the same evidentiary material.
The Tribunal noted that a common in...






