https://www.taxtmi.com/caselaws?id=54218 Finality of customs proceedings bars a fresh notice built on the same factual foundation once earlier proceedings have attained final appellate and Supreme Court closure. The Tribunal treated fragmented re-investigation as impermissible and held the later proceedings not maintainable. On merits, confiscation and penalty for alleged overvaluation, misdeclaration and forged invoices cannot be sustained without conclusive proof linking the exporters to the alleged wrongdoing; banking remittance, disputed foreign material and evidentiary gaps were insufficient. The order dropping the proceedings was sustained, and the appeals failed on both maintainability and proof. en-us Fri, 15 Jul 2005 00:00:00 +0530 Sat, 27 Apr 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54218 Finality of customs proceedings bars a fresh notice built on the same factual foundation once earlier proceedings have attained final appellate and Supreme Court closure. The Tribunal treated fragmented re-investigation as impermissible and held the later proceedings not maintainable. On merits, confiscation and penalty for alleged overvaluation, misdeclaration and forged invoices cannot be sustained without conclusive proof linking the exporters to the alleged wrongdoing; banking remittance, disputed foreign material and evidentiary gaps were insufficient. The order dropping the proceedings was sustained, and the appeals failed on both maintainability and proof. Case-Laws Customs Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54218