https://www.taxtmi.com/caselaws?id=346972 The court upheld the communication directing payment of a shortlanding penalty under the Customs Act, ruling against the petitioner, a Steamer Agent. Despite previous challenges and appeals, the court found that the petitioner's attempt to re-litigate the issue was impermissible, as the matter had been conclusively settled in a prior writ petition. The court determined that the impugned communication did not present a new cause of action and dismissed the current writ petition, emphasizing that the petitioner's actions appeared aimed at delaying the revenue claim. The case was closed in favor of the respondents without costs. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 26 Aug 2017 08:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346972 The court upheld the communication directing payment of a shortlanding penalty under the Customs Act, ruling against the petitioner, a Steamer Agent. Despite previous challenges and appeals, the court found that the petitioner's attempt to re-litigate the issue was impermissible, as the matter had been conclusively settled in a prior writ petition. The court determined that the impugned communication did not present a new cause of action and dismissed the current writ petition, emphasizing that the petitioner's actions appeared aimed at delaying the revenue claim. The case was closed in favor of the respondents without costs. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346972