https://www.taxtmi.com/caselaws?id=255880 Res judicata under Section 11 of the Code of Civil Procedure applies only where an issue has been heard and finally decided. The Trial Court had expressly declined to decide responsibility for delay, detention, demurrage and related port charges, leaving that question open. Because the issue was not adjudicated on merits, the earlier direction concerning port charges could not bar a later determination of whether the Customs authorities were responsible for the delay or what consequences should follow. The clarification therefore confirmed that the prior direction would not operate as res judicata on the undecided issue. en-us Wed, 09 Jul 2014 00:00:00 +0530 Thu, 29 Jan 2015 06:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255880 Res judicata under Section 11 of the Code of Civil Procedure applies only where an issue has been heard and finally decided. The Trial Court had expressly declined to decide responsibility for delay, detention, demurrage and related port charges, leaving that question open. Because the issue was not adjudicated on merits, the earlier direction concerning port charges could not bar a later determination of whether the Customs authorities were responsible for the delay or what consequences should follow. The clarification therefore confirmed that the prior direction would not operate as res judicata on the undecided issue. Case-Laws Customs Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255880