https://www.taxtmi.com/caselaws?id=447107 An adjudicating authority acting under a limited remand cannot reopen issues already concluded or exceed the scope of the remand. Here, duty was required to be re-quantified only after crediting the export obligation already fulfilled and applying the effective customs duty rate; the authority could not deny that credit or re-agitate fulfilment. Confiscation and redemption fine were unsustainable because the earlier final finding had negatived wilful non-compliance, and no fresh lawful basis existed for fresh punitive action. Interest and penalty also failed, as there was no enabling provision for interest on the facts found and the absence of wilful breach defeated penalty. en-us Wed, 01 Nov 2023 00:00:00 +0530 Tue, 19 Dec 2023 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447107 An adjudicating authority acting under a limited remand cannot reopen issues already concluded or exceed the scope of the remand. Here, duty was required to be re-quantified only after crediting the export obligation already fulfilled and applying the effective customs duty rate; the authority could not deny that credit or re-agitate fulfilment. Confiscation and redemption fine were unsustainable because the earlier final finding had negatived wilful non-compliance, and no fresh lawful basis existed for fresh punitive action. Interest and penalty also failed, as there was no enabling provision for interest on the facts found and the absence of wilful breach defeated penalty. Case-Laws Customs Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447107