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of <h1>Collector's Decision Overturned, Case Remanded for Reconsideration Following Evidence of License Validity.</h1> <h3>PHOTOPHONE INDUSTRIES INDIA LTD. Versus COLLECTOR OF CUSTOMS</h3> PHOTOPHONE INDUSTRIES INDIA LTD. Versus COLLECTOR OF CUSTOMS - 1993 (66) E.L.T. 692 (Tribunal) The Tribunal initially rejected the appeal due to lack of evidence from the Ministry of Industry regarding license validity. Later, evidence was produced showing license validity from 1986. The Tribunal rectified the order, setting aside the Collector's decision and remanding the case for reconsideration based on the new evidence.
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