https://www.taxtmi.com/caselaws?id=343196 The Tribunal set aside the Commissioner's order enhancing the car's value, customs duty, penalty, and redemption fine, finding the initiation of fresh proceedings for under-valuation after final adjudication improper. The Tribunal held that repeated adjudication on new grounds post-finality is impermissible under the Customs Act, citing the principles of Estoppel and Merger. Consequently, the Tribunal deemed the current adjudication beyond the Commissioner's jurisdiction and granted relief to the appellant by setting aside the impugned order. en-us Mon, 03 Apr 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343196 The Tribunal set aside the Commissioner's order enhancing the car's value, customs duty, penalty, and redemption fine, finding the initiation of fresh proceedings for under-valuation after final adjudication improper. The Tribunal held that repeated adjudication on new grounds post-finality is impermissible under the Customs Act, citing the principles of Estoppel and Merger. Consequently, the Tribunal deemed the current adjudication beyond the Commissioner's jurisdiction and granted relief to the appellant by setting aside the impugned order. Case-Laws Customs Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343196