https://www.taxtmi.com/caselaws?id=80937 The Tribunal ruled in favor of the appellants in an appeal against the Collector of Customs' order confiscating polyester staple fiber imported and sold in violation of licensing terms. It was held that the Collector at the port of import should be the proper authority for customs duty demands and penalties, not the Collector of Ahmedabad. The adjudicating authority's decision to confiscate the goods and impose penalties was overturned, and the appeal was allowed on the jurisdictional issue. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80937 The Tribunal ruled in favor of the appellants in an appeal against the Collector of Customs' order confiscating polyester staple fiber imported and sold in violation of licensing terms. It was held that the Collector at the port of import should be the proper authority for customs duty demands and penalties, not the Collector of Ahmedabad. The adjudicating authority's decision to confiscate the goods and impose penalties was overturned, and the appeal was allowed on the jurisdictional issue. Case-Laws Customs Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80937