Penalty cannot be imposed for issue already been adjudicated for Penalty

N A Jayaram Vs Commissioner of Customs (CESTAT Bangalore) I find that the only issue in the present case is whether the imposition of penalty under Section 114(i) of the Customs Act, 1962 on the ground of abetment of falsely signed the invoices used for improper exportation is justified under law. Further, I find that though the appellant has submitted that he has a good case on merit and submitted that Department has not been able to establish abetment of the appellant in the illegal export but he, during the course of argument, has relied upon the judgment of the Hon’ble Apex Court in the ...