Order under Customs Act is void Ab initio when the Same issue was already Adjudicated: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Adjudication order on the Customs Act is void Ab initio when the Same issue was already Adjudicated

Neeraj Sharma, the appellant challenged the order-in-original passed by the Commissioner of Customs, Customs House, Kandla. 

The said order was adjudicated in the proceedings initiated vide show cause notice F.No. DRI/SRU/INV-11/2006/517 dated 28.03.2018 issued by Additional Director General, DRI, Ahmedabad Zonal Unit, Ahmedabad.  In the adjudication order, a penalty of Rs. 25 Lakh has been imposed under Section 112(b) of the Customs Act, 1962 on the appellant who was a co-noticed in the show cause notice dated 28.03.2018.

Shri VR Sethi submitted that the impugned order is void ab-initio as the same show cause notice dated 28.03.2018 has earlier been adjudicated. Against the said order-in-original dated 30.06.2014, the appeal was filed by the appellant before CESTAT Mumbai bearing No. C/89367/2014-Mum and CESTAT Ahmedabad bearing No. C/13513/2014. The appeal is still pending at CESTAT Mumbai.

 Shri Tara Prakash, Deputy Commissioner (AR) fairly concedes that the impugned order in the present appeal was passed in the same show cause notice wherein the adjudication order was already passed by the Commissioner of Customs.

It was evident that the show cause notice bearing F.No. DRI/SRU/INV-11/2006/517 dated 28.03.2018 was already adjudicated by Commissioner of Customs, JNCH, Navi Mumbai vide order-in-original No. 5/2013-14/CC(I)JNCH dated 30.06.2014.

While allowing the appeal, the two-member bench comprising Mr Ramesh Nair, Member (Judicial) and Mr C L Mahar, Member (Technical) held that the present impugned order is ab-initio void and illegal.  

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