Limited remand and functus officio doctrine sustained personal penalty for short-landed drums

An earlier appellate remand confined the further proceedings to redetermination of personal penalty, so the authorities could not reopen findings already concluded in the prior round. They were treated as functus officio beyond that limited remit, and the challenge to the earlier findings was therefore unwarranted. The penalty was linked to the short-landed drums identified by the party, leaving no basis to interfere with the quantified personal penalty. The penalty was upheld.

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Issues: Whether, after the earlier appellate order remanded the matter only for redetermination of personal penalty, the later authorities could travel beyond that limited remit and whether the penalty of Rs. 1,09,870/- warranted interference.

Analysis: The earlier appellate order was treated as having finally confined further proceedings to the limited question of penalty. On that footing, the subsequent challenge to findings already concluded in the earlier round was held to be unwarranted, and the authorities below were regarded as functus officio except on the limited point of redetermination of penalty. The penalty was also found to relate to the short-landed drums identified by the party, leaving no basis to disturb the quantified amount.

Conclusion: The penalty was upheld and the challenge failed.

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