https://www.taxtmi.com/caselaws?id=49096 An earlier appellate remand confined the further proceedings to redetermination of personal penalty, so the authorities could not reopen findings already concluded in the prior round. They were treated as functus officio beyond that limited remit, and the challenge to the earlier findings was therefore unwarranted. The penalty was linked to the short-landed drums identified by the party, leaving no basis to interfere with the quantified personal penalty. The penalty was upheld. en-us Tue, 12 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49096 An earlier appellate remand confined the further proceedings to redetermination of personal penalty, so the authorities could not reopen findings already concluded in the prior round. They were treated as functus officio beyond that limited remit, and the challenge to the earlier findings was therefore unwarranted. The penalty was linked to the short-landed drums identified by the party, leaving no basis to interfere with the quantified personal penalty. The penalty was upheld. Case-Laws Customs Tue, 12 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49096