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2010 (3) TMI 372 - HC - CustomsSuspension- Abatement in misdeclaration of goods- The show cause notice was issued to one M/s. Sonam Enterprises and M/s. Giriraj Enterprises, wherein one of the co-noticees was Pradeep H.Ambre along with 12 other persons. In the said show cause notice CHA, the respondents were not made a party. Mr. Pradeep Ambre was made a party who was holding power of attorney on behalf of the respondents. The Noticees in that case approached the Settlement Commissioner and got their cases settled. Settlement Commission granted immunity to power of attorney holder of Custom House Agent holding that conscious knowledge of mis-declaration not proved by revenue. Tribunal relying on the findings of Settlement Commission set aside the order of Commissioner revoking the Custom House Agent licence. Submissions now that Tribunal should not have relied upon Settlement Commission’s order will not affect revenue appeal against Tribunal order. Held that- Department accepted order passed by Settlement Commission. Section 11 of Code of Civil Procedure 1908 lays down that order of competent Court or Tribunal of Limited Jurisdiction operate as res judicata in subsequent suit/proceedings even if such court not competent to try subsequent suit. Findings of settlement commission if not challenged, Revenue cannot now hold the Tribunal order erroneous.
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