https://www.taxtmi.com/caselaws?id=785774 Statutory safeguards in customs adjudication require that a show cause notice does not suffice as the notice mandated for resumption under section 155(2); therefore validity of proceedings turns on whether the correct triggering event and limitation timeline were identified, and remand is confined to determining that trigger and computing limitation. Adjudicating authorities must follow binding appellate rulings and the principle of judicial discipline; they cannot reopen settled propositions by treating earlier settled law as inapplicable. Executive review remedies and administrative supervisory provisions remain available for disagreement with appellate determinations. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785774 Statutory safeguards in customs adjudication require that a show cause notice does not suffice as the notice mandated for resumption under section 155(2); therefore validity of proceedings turns on whether the correct triggering event and limitation timeline were identified, and remand is confined to determining that trigger and computing limitation. Adjudicating authorities must follow binding appellate rulings and the principle of judicial discipline; they cannot reopen settled propositions by treating earlier settled law as inapplicable. Executive review remedies and administrative supervisory provisions remain available for disagreement with appellate determinations. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785774