2016 (11) TMI 557 - ANDHRA PRADESH HIGH COURT

Challenge to the show cause notice (SCN) - Classification of imported goods - blank C.Ds - classified under Ch.Sh.No.85238020 or under Ch.Sh.No.85234090 - whether the benefit of exemption claimed under Notification No.6/2016-CE, dated 01-03-2016 should be denied? - Held that: - The show cause notice dated 30-07- 2009, which is under challenge in the present writ petition, is no longer in force. The show cause notice has already culminated in a Order of adjudication and the order of adjudication has also been confirmed by the Tribunal, the High Court and the Supreme Court. The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that they challenged either the impugned show cause notice or the Order-in-Original at the relevant point of time on the ground that the show cause notice was issued by a person not assigned the role of a proper officer. The petitioner had challenged the show cause notice and the order of adjudication on other grounds, which stand rejected up to Supreme Court. Therefore, the principle of finality to litigation would put a seal on the present attempt on the part of the petitioner to reopen the issue all over again.

Petition dismissed.