https://www.taxtmi.com/caselaws?id=81370 The Tribunal held that the Delhi Collector lacked jurisdiction to adjudicate a case involving alleged fraudulent importation and mis-utilization of additional licenses, confiscation of goods, and imposition of penalties. The appellants successfully argued that the goods were cleared at Bombay Customs, and the Delhi Collector had no authority to pass orders. Consequently, the appeals were allowed based on the jurisdictional issue, with the majority opinion supporting the appellants' position. en-us Thu, 16 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81370 The Tribunal held that the Delhi Collector lacked jurisdiction to adjudicate a case involving alleged fraudulent importation and mis-utilization of additional licenses, confiscation of goods, and imposition of penalties. The appellants successfully argued that the goods were cleared at Bombay Customs, and the Delhi Collector had no authority to pass orders. Consequently, the appeals were allowed based on the jurisdictional issue, with the majority opinion supporting the appellants' position. Case-Laws Customs Thu, 16 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81370