https://www.taxtmi.com/highlights?id=34909 There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority - Law of Estoppel, and law of Merger would apply in such case and repeated adjudication cannot take place each time on a new ground - AT en-us Sat, 20 May 2017 16:19:51 +0530 Sat, 20 May 2017 16:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34909 There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority - Law of Estoppel, and law of Merger would apply in such case and repeated adjudication cannot take place each time on a new ground - AT Highlights Customs Sat, 20 May 2017 16:19:51 +0530 https://www.taxtmi.com/highlights?id=34909