https://www.taxtmi.com/caselaws?id=73799 The Tribunal allowed the appeals solely on the jurisdictional challenge, setting aside the orders passed by the Collector of Customs, Cochin. The appellants successfully argued that the Collector lacked jurisdiction to adjudicate the cases and demand duty on imported materials, citing previous decisions supporting their position. The Tribunal did not address the mis-declaration and duty demands issues or the penalties imposed, focusing solely on the lack of jurisdiction of the Collector of Customs, Cochin in this matter. en-us Thu, 21 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73799 The Tribunal allowed the appeals solely on the jurisdictional challenge, setting aside the orders passed by the Collector of Customs, Cochin. The appellants successfully argued that the Collector lacked jurisdiction to adjudicate the cases and demand duty on imported materials, citing previous decisions supporting their position. The Tribunal did not address the mis-declaration and duty demands issues or the penalties imposed, focusing solely on the lack of jurisdiction of the Collector of Customs, Cochin in this matter. Case-Laws Customs Thu, 21 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73799