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2017 (5) TMI 934 - AT - CustomsLaw of Estoppel - Law of Merger - Jurisdiction of commissioner - fresh proceedings initiated after final adjudication - import of one Hummer H2 right hand drive each from Dollar Auto Works, Dubai, UAE - undervaluation - Held that: - initiation of fresh proceedings against the same importer by way of fresh show cause notice alleging under valuation of the car can neither be appreciated nor be upheld. If the Revenue was of the view that there was undervaluation of the car, the same should have been taken up by the Revenue in the first set of adjudication itself - There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority - Law of Estoppel, and law of Merger would apply in such case and repeated adjudication cannot take place each time on a new ground - the present adjudication is beyond the jurisdiction of the Commissioner and the impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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