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2023 (8) TMI 204 - CESTAT AHMEDABADParallel proceedings - Levy of penalty u/s 112(b) of Customs Act, 1962 on the appellant who was a co-noticee in show cause notice - adjudication order was already passed by Commissioner of Customs, JNCH, Navi Mumbai - present order passed again on the same show cause notice - HELD THAT:- It is found from the record that it is clear that the show cause notice was already adjudicated by Commissioner of Customs, JNCH, Navi Mumbai vide order-in-original No. 5/2013-14/CC(I)JNCH dated 30.06.2014. Accordingly, the present impugned order is ab-initio void and illegal. cordingly, the same is set-aside the appeal is allowed.
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