https://www.taxtmi.com/caselaws?id=774951 De novo adjudication is confined strictly to the scope of remand, and a subordinate authority cannot reopen a classification issue finally settled by a superior court. Where the earlier direction limited reconsideration to a factual question, reopening classification and adding confiscation, redemption fine or penalty exceeded jurisdiction and violated judicial discipline; the penalty on a deceased director was also unsustainable. Inordinate and unexplained delay in completing remand proceedings further prejudiced compliance and supported setting aside the orders. The impugned Tribunal and de novo orders were set aside, the importer's claimed classification was accepted, and assessment was directed under that heading with consequential duty benefit. en-us Thu, 10 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774951 De novo adjudication is confined strictly to the scope of remand, and a subordinate authority cannot reopen a classification issue finally settled by a superior court. Where the earlier direction limited reconsideration to a factual question, reopening classification and adding confiscation, redemption fine or penalty exceeded jurisdiction and violated judicial discipline; the penalty on a deceased director was also unsustainable. Inordinate and unexplained delay in completing remand proceedings further prejudiced compliance and supported setting aside the orders. The impugned Tribunal and de novo orders were set aside, the importer's claimed classification was accepted, and assessment was directed under that heading with consequential duty benefit. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774951