Secondary adjudication under customs void ab initio due to pre-existing adjudication

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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