https://www.taxtmi.com/caselaws?id=80061 Section 129D(1) of the Customs Act was read broadly enough to let Revenue challenge omissions in the Collector's order and raise the licensing issue. The imported goods were treated as Jumbo Rolls, and the importer could not claim Open General Licence clearance as an actual user (industrial) without satisfying the applicable industrial licensing regime. Because the Collector gave vague, inconsistent, and unreasoned findings on licensing and confiscation, the order was unsustainable. It was set aside and the matter remanded for fresh adjudication after a written show cause notice and consideration of the relevant law and materials. en-us Mon, 14 Aug 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80061 Section 129D(1) of the Customs Act was read broadly enough to let Revenue challenge omissions in the Collector's order and raise the licensing issue. The imported goods were treated as Jumbo Rolls, and the importer could not claim Open General Licence clearance as an actual user (industrial) without satisfying the applicable industrial licensing regime. Because the Collector gave vague, inconsistent, and unreasoned findings on licensing and confiscation, the order was unsustainable. It was set aside and the matter remanded for fresh adjudication after a written show cause notice and consideration of the relevant law and materials. Case-Laws Customs Mon, 14 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80061