Customs Act Bars New Proceedings Post-Final Adjudication; Estoppel and Merger Principles Prevent Repeated Adjudication.

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....There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the order of the Higher appellate authority - Law of Estoppel, and law of Merger would apply in such case and repeated adjudication cannot take place each time on a new ground - AT....