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    <title>1989 (7) TMI 252 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the Collector of Customs exceeded jurisdiction by readjudicating the case instead of the designated Additional Collector. It found the imported material suitable for making shirts, criticizing the Collector&#039;s personal opinion-based actions. The Tribunal deemed the conditions imposed for warehousing and manufacturing illegal and invalidated the confiscation and penalties based on material suitability. Consequently, the impugned order was set aside, goods released, and penalties revoked in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80050</link>
      <description>The Tribunal held that the Collector of Customs exceeded jurisdiction by readjudicating the case instead of the designated Additional Collector. It found the imported material suitable for making shirts, criticizing the Collector&#039;s personal opinion-based actions. The Tribunal deemed the conditions imposed for warehousing and manufacturing illegal and invalidated the confiscation and penalties based on material suitability. Consequently, the impugned order was set aside, goods released, and penalties revoked in favor of the appellants.</description>
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      <pubDate>Thu, 27 Jul 1989 00:00:00 +0530</pubDate>
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