Piecemeal Adjudication Not Permissible as it raise Possibility of Multiple SCNs for Same Period/Goods

Sunder’s International Vs Commissioner of Customs (CESTAT Mumbai) Introduction: The case of Sunder’s International vs. Commissioner of Customs (CESTAT Mumbai) raises concerns about the practice of piecemeal adjudication and the determination of the Maximum Retail Price (MRP). In this article, we explore the details of the case, arguments from both sides, and the decision by CESTAT Mumbai. 1. Background: This case involves three appeals filed by both the department and the assessee, challenging part of an Order dated 27.5.2013 passed by the Commissioner of Customs, Central Excise, and S...