2026-VIL-205-ORI-CU
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CUSTOMS High Court Cases

Customs - Jurisdiction of Appellate Authority to review/revisit his own Order, Principles of Functus Officio and Res Judicata – Appellant utilized a portion of electricity generated in its unit located in the DTA for manufacturing aluminium products in its SEZ unit and claimed duty drawback at the brand rate of 15.61% under the Customs and Central Excise Duty Drawback Rules, 1995 - The Assistant Commissioner initially rejected the claim, but the Commissioner (Appeals) (In-Situ) partially allowed the appeal, granting drawback subject to reversal of ITC. The Assistant Commissioner implemented the Appellate Order. Subsequently, the Commissioner (Appeals) set aside the Order-in-Original, holding that the petitioner was not eligible for drawback as it had availed ITC - Whether the Commissioner (Appeals) had the jurisdiction to revisit and nullify the findings and observations made in the earlier Appellate Order, which had attained finality - HELD - The Commissioner (Appeals) did not have the jurisdiction to revisit and nullify the findings and observations made in the earlier Appellate Order of the Principal Commissioner (Appeals) (In-Situ), which had attained finality as the Revenue did not challenge it. The doctrine of functus officio and the principles of res judicata and issue estoppel preclude the Appellate Authority from reviewing or revisiting the earlier Appellate Order. The Appellate Authority in a subsequent proceeding could not tinker with the issue decided in the earlier appeal forming part of the same transaction as doing so would tantamount to review of his own order - Once an issue has been finally determined, the parties cannot subsequently in the same suit advance arguments or adduce further evidence to show that the issue was wrongly determined, their only remedy is to approach the higher forum if available. The decisions of the higher Appellate Authorities are binding on the subordinate authorities, and they are required to follow the judicial discipline and give effect to such orders - The impugned Order-in-Appeal passed by the Commissioner (Appeals) is set aside and the matter is remitted to the Commissioner (Appeals) to consider the merits of the respective appeals before it – The writ petition is allowed
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