TaxTMI 
TaxTMI 
2025 (5) TMI 1937
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....ant and Shri Jaydeep Patel, Advocate, and Shri Ashutosh Kumar, Advocate for the Respondent and the material on record has been perused. 3. We find that this is a case where this Tribunal had decided the classification of 'Martech DHA' vide Final Order No. 40930/2024 dated 23.7.2024. The said order was accepted by the Revenue and communicated to the respondent vide communication D. No. 202411790A0000014365 dated 12.11.2024. It is however surprising to see that the subsequent order passed by the Principal Commissioner of Customs, on identical facts, following the judgment of this Tribunal for the earlier period, was taken up in review and an appeal filed by REvenue. Para 1.4 and 1.5 of the 'Brief Facts' of the Appeal Memorandum are reproduce....
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.... matter and the same has not been appealed against, it becomes final and binding. This has been correctly stated by the Ld., Commissioner at para 12 of the impugned order which is reproduced below; "I find that the issue of classification of Martek DHA has had a long and chequered history. Since the department originally ruled that the goods are classifiable under heading 1302, it appears that the importer changed the classification to this heading. However, now the department felt that heading 2106 is the appropriate heading, and so demands were raised on all the consignments classified under heading 1302. Anyhow, the original dispute has attained finality with the CESTAT ruling that the classification of the goods "Martek DHA" falls und....
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....nt cannot be made to face the same kind of litigation twice over the same set of facts, because such a process would be contrary to considerations of fair play and justice. Principles of constructive res judicata would hence apply. It was held by the Hon'ble Supreme Court in 'Dr. Subramanian Swamy Vs State of Tamil Nadu & Ors' - [2014] 1 SCR 308, as under ; "23. The scope of application of doctrine of res judicata is in question. The literal meaning of "res" is "everything that may form an object of rights and includes an object, subject-matter or status" and "res judicata" literally means "a matter adjudged a thing judicially acted upon or decided; a thing or matter settled by judgments". "Res judicata pro veritate accipitur" is the full....