https://www.taxtmi.com/caselaws?id=77314 An unchallenged finding of the Settlement Commission under the Customs Act, recorded after hearing the parties, was treated as binding in later misconduct proceedings against a customs broker. The Court applied the principle reflected in Explanation VIII to Section 11 CPC that a final finding by a competent forum of limited jurisdiction can operate as res judicata on the same issue. As the Commission had found that no conscious knowledge of misdeclaration could be attributed to the authorised signatory, the Revenue could not proceed on the contrary premise. The Tribunal's reliance on that finding was upheld and the adverse action was not sustained. en-us Tue, 09 Mar 2010 00:00:00 +0530 Mon, 06 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77314 An unchallenged finding of the Settlement Commission under the Customs Act, recorded after hearing the parties, was treated as binding in later misconduct proceedings against a customs broker. The Court applied the principle reflected in Explanation VIII to Section 11 CPC that a final finding by a competent forum of limited jurisdiction can operate as res judicata on the same issue. As the Commission had found that no conscious knowledge of misdeclaration could be attributed to the authorised signatory, the Revenue could not proceed on the contrary premise. The Tribunal's reliance on that finding was upheld and the adverse action was not sustained. Case-Laws Customs Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77314