https://www.taxtmi.com/caselaws?id=44097 A fresh show cause notice cannot be sustained on the same import transaction once a competent quasi-judicial authority has finally decided the legality of that import in favour of the importer. The earlier appellate finding that the importation complied with the import licence had attained finality, and that final determination barred another authority from reopening identical facts or reaching a contrary conclusion. Allowing a second notice on the same transaction would undermine finality and generate conflicting quasi-judicial findings. The show cause notice was therefore liable to be quashed. en-us Thu, 13 Jul 1995 00:00:00 +0530 Wed, 23 Jun 2010 10:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44097 A fresh show cause notice cannot be sustained on the same import transaction once a competent quasi-judicial authority has finally decided the legality of that import in favour of the importer. The earlier appellate finding that the importation complied with the import licence had attained finality, and that final determination barred another authority from reopening identical facts or reaching a contrary conclusion. Allowing a second notice on the same transaction would undermine finality and generate conflicting quasi-judicial findings. The show cause notice was therefore liable to be quashed. Case-Laws Customs Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44097