2015 (8) TMI 1047

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....Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. K. Bagaria, Sr. Adv., Mr. C. Mukund, Adv., Mr. K. Ajit Singh, Adv., Mr. Ashok Jain, Adv., Mr. Pankaj Jain, Adv., Mr. Bijoy Kumar Jain, Adv. ORDER The respondent herein had exported children's garments to Russia under the claim of drawback during the period from November, 1993 to June, 1994. On this export, the Assistant Collec....

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....he value was fixed at Rs. 210 per set and appeal against that was again dismissed by the Commissioner of Customs (Appeals). In the revision application, the Joint Secretary, however, passed orders dated 26.03.1999 enhancing the value of goods to Rs. 242/- and ordered that the amount of drawback thereon may be settled as per law. Thus, the appellant issued show cause notice dated 07.01.2000 in whic....

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....roceedings when the higher authorities, viz., the Joint Secretary in the revision application had passed the order dated 26.03.1999, and in this manner, order of the Commissioner had merged into the order passed by the revisionary authority. On that basis, principles of res judicata are applied. We need not go into all these issues. The fact remains that show cause notice could not have been issu....