2019 (3) TMI 622

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....n no. 6/2006-CE dated 1st March 2006 with consequent order to recover differential duty of Rs. 39,97,896/- and further recovery of Rs. 30,61,885/- on enhancement of assessable value that was allegedly mis-declared. Not unnaturally, the consequential detriments were also fastened on the appellant. 2. Proceedings were initiated on the basis of allegations that 'packaged software' had been wrongly declared as 'customized software' and of undervaluation by non-inclusion of the royalty paid to the foreign supplier of motion pictures. 3. In the instant case, we find that the show cause notice was issued by Additional Director General, Directorate of Revenue Intelligence, Mumbai who, as per the ratio in the decision of Hon'ble High Court of Delh....

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....ytron Industries Ltd v. Union of India [2338/2016 in customs appeal no 53/2016]. The remand orders of the Tribunal are, therefore, not inconsistent to the views of the jurisdictional High Court. 6. Moreover, the decision of the Hon'ble High Court of Andhra Pradesh in Vuppalamritha Magnetic Components Ltd v. DRI Zonal Unit, Chennai [2017 (345) ELT 161 (AP)], which held that '10. At the outset, we are of the considered view that the writ petition is not maintainable. The show cause notice dated 30-7-2009, which is under challenge in the present writ petition, is no longer in force. The show cause notice has already culminated in a order of adjudication and the order of adjudication has also been confirmed by the Tribunal, the High Court and....

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....is a common law doctrine founded on principles of propriety in the hierarchy of justice delivery system. The underlying principle behind the doctrine of merger is that there cannot be more than one decree. 13. The issue can be looked at from another aspect also. Today, the effect of our allowing the writ petition and setting aside the show cause notice would be to set at naught, the order of adjudication, the judgment of CESTAT, the judgment of this Court and the order of Supreme Court. What cannot be achieved by the petitioner directly cannot be achieved by them indirectly. 14. The contention that all proceedings founded upon a show cause notice that was inherently lacking in jurisdiction, would be non est, null and void, is perhaps ri....