https://www.taxtmi.com/caselaws?id=72197 The Tribunal allowed the appeal filed by the Collector of Customs & Central Excise, setting aside the order of the Collector of Customs (Appeals) that exonerated the respondent. The case involved the seizure of sarees and penalty imposition under Section 113(d) of the Customs Act, 1962. The Tribunal remitted the matter back to the Collector of Customs (Appeals) due to non-compliance with Rule 5 of the Customs (Appeals) Rules, 1982, emphasizing the necessity of providing the Department an opportunity to examine evidence. The impugned order was deemed legally unsustainable, leading to its setting aside and a reconsideration by the Collector of Customs (Appeals). en-us Wed, 12 Feb 1986 00:00:00 +0530 Sat, 14 May 2011 11:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72197 The Tribunal allowed the appeal filed by the Collector of Customs & Central Excise, setting aside the order of the Collector of Customs (Appeals) that exonerated the respondent. The case involved the seizure of sarees and penalty imposition under Section 113(d) of the Customs Act, 1962. The Tribunal remitted the matter back to the Collector of Customs (Appeals) due to non-compliance with Rule 5 of the Customs (Appeals) Rules, 1982, emphasizing the necessity of providing the Department an opportunity to examine evidence. The impugned order was deemed legally unsustainable, leading to its setting aside and a reconsideration by the Collector of Customs (Appeals). Case-Laws Central Excise Wed, 12 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72197