https://www.taxtmi.com/caselaws?id=334539 The HC dismissed the petition challenging the SCN dated 30-07-2009 regarding classification and exemption of imported blank CDs. The SCN had culminated in an adjudication order upheld by the Tribunal, HC, and SC, invoking the doctrine of merger, rendering the SCN non-challengeable. The petitioner did not previously contest the SCN on the ground of improper authority but raised other grounds rejected by all courts. The HC applied the principle of finality, barring reopening of the matter. Petition dismissed. en-us Wed, 26 Oct 2016 00:00:00 +0530 Wed, 23 Jul 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334539 The HC dismissed the petition challenging the SCN dated 30-07-2009 regarding classification and exemption of imported blank CDs. The SCN had culminated in an adjudication order upheld by the Tribunal, HC, and SC, invoking the doctrine of merger, rendering the SCN non-challengeable. The petitioner did not previously contest the SCN on the ground of improper authority but raised other grounds rejected by all courts. The HC applied the principle of finality, barring reopening of the matter. Petition dismissed. Case-Laws Customs Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334539