https://www.taxtmi.com/caselaws?id=91183 A communication issued after an earlier order-in-original was treated as a demand notice, not as a fresh adjudicating order, so a later challenge to it could not revive a dispute that had already attained finality. The local agent of the vessels was found bound by the obligations of the person in charge under Section 148 of the Customs Act, 1962, and remained liable for the penalties imposed on the masters of the trawlers. On that basis, the appeal was held not maintainable and was rejected. en-us Fri, 22 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91183 A communication issued after an earlier order-in-original was treated as a demand notice, not as a fresh adjudicating order, so a later challenge to it could not revive a dispute that had already attained finality. The local agent of the vessels was found bound by the obligations of the person in charge under Section 148 of the Customs Act, 1962, and remained liable for the penalties imposed on the masters of the trawlers. On that basis, the appeal was held not maintainable and was rejected. Case-Laws Customs Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91183