https://www.taxtmi.com/caselaws?id=73466 The Tribunal allowed all appeals, setting aside the confiscation order under Section 113(c) due to lack of proof and remanding the matters to the Addl. Collector for reevaluation of liability under Section 113(1). The jurisdictional question of Bhuj town's distance from the coast was deemed crucial, with the Tribunal emphasizing the need for proper evidence and a fresh determination. The applicability of Chapter IV-B to Bhuj town was disputed, leading to a remand for further consideration based on conflicting evidence presented. en-us Wed, 30 Sep 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73466 The Tribunal allowed all appeals, setting aside the confiscation order under Section 113(c) due to lack of proof and remanding the matters to the Addl. Collector for reevaluation of liability under Section 113(1). The jurisdictional question of Bhuj town's distance from the coast was deemed crucial, with the Tribunal emphasizing the need for proper evidence and a fresh determination. The applicability of Chapter IV-B to Bhuj town was disputed, leading to a remand for further consideration based on conflicting evidence presented. Case-Laws Customs Wed, 30 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73466