https://www.taxtmi.com/caselaws?id=72373 The Tribunal found that the impugned order, related to the unauthorized import of nut megs in May 1984 and penalties imposed by the Collector of Customs, was passed without jurisdiction. The order permitting clearance after assessment was considered an order of adjudication appealable or revisable by aggrieved parties. The Tribunal emphasized that the Collector of Customs should have used revisional powers instead of acting as an original adjudicating authority. Consequently, the impugned order was set aside, and the appeals were allowed. en-us Mon, 23 Jun 1986 00:00:00 +0530 Wed, 18 May 2011 18:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72373 The Tribunal found that the impugned order, related to the unauthorized import of nut megs in May 1984 and penalties imposed by the Collector of Customs, was passed without jurisdiction. The order permitting clearance after assessment was considered an order of adjudication appealable or revisable by aggrieved parties. The Tribunal emphasized that the Collector of Customs should have used revisional powers instead of acting as an original adjudicating authority. Consequently, the impugned order was set aside, and the appeals were allowed. Case-Laws Central Excise Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72373