https://www.taxtmi.com/caselaws?id=72746 The Tribunal set aside the Collector of Customs' order imposing a fine of Rs. 20,000 under Section 125 of the Customs Act, 1962. It held that the order lacked jurisdiction as it was not reviewed under Section 129D(2) and was legally unsustainable. The let export order, considered an order of adjudication, was not subject to direct challenge by the Collector without following the prescribed review process. The Tribunal emphasized the importance of adherence to statutory procedures and quasi-judicial principles in customs adjudication, ultimately allowing the appeal due to procedural irregularities. en-us Wed, 20 Aug 1986 00:00:00 +0530 Tue, 24 May 2011 17:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72746 The Tribunal set aside the Collector of Customs' order imposing a fine of Rs. 20,000 under Section 125 of the Customs Act, 1962. It held that the order lacked jurisdiction as it was not reviewed under Section 129D(2) and was legally unsustainable. The let export order, considered an order of adjudication, was not subject to direct challenge by the Collector without following the prescribed review process. The Tribunal emphasized the importance of adherence to statutory procedures and quasi-judicial principles in customs adjudication, ultimately allowing the appeal due to procedural irregularities. Case-Laws Customs Wed, 20 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72746