https://www.taxtmi.com/caselaws?id=73138 The appeal challenged an order imposing a fine and penalty under the Customs Act, 1962, regarding the import of fabrics against R.E.P. licenses. The Tribunal held that the Collector of Customs lacked jurisdiction to issue show cause notices after goods were cleared for home consumption and payment of duty. It was clarified that the Collector could not modify or revise an order of adjudication post the establishment of the Tribunal, and the only recourse was to file an appeal. The Tribunal directed for the expeditious refund of the locked-up amount with the Department due to the prolonged pendency of the issue since 1984. en-us Thu, 14 May 1987 00:00:00 +0530 Sat, 28 May 2011 13:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73138 The appeal challenged an order imposing a fine and penalty under the Customs Act, 1962, regarding the import of fabrics against R.E.P. licenses. The Tribunal held that the Collector of Customs lacked jurisdiction to issue show cause notices after goods were cleared for home consumption and payment of duty. It was clarified that the Collector could not modify or revise an order of adjudication post the establishment of the Tribunal, and the only recourse was to file an appeal. The Tribunal directed for the expeditious refund of the locked-up amount with the Department due to the prolonged pendency of the issue since 1984. Case-Laws Customs Thu, 14 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73138