https://www.taxtmi.com/caselaws?id=84731 The Tribunal upheld the jurisdiction of the Collector (Preventive), Gujarat, to investigate and adjudicate on an import case, rejecting the challenge based on the place of import clearance. It found the appellants did not import complete machines but components, supported by credible documentary evidence. As the allegations of unauthorized import and non-compliance with the Actual User condition were not proven, the confiscation orders were set aside. Penalties imposed under section 112 were also overturned due to insufficient evidence. All appeals were allowed, the Adjudicating Authority's order was set aside, and consequential relief was granted. en-us Thu, 28 Sep 1995 00:00:00 +0530 Mon, 25 Jul 2011 12:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84731 The Tribunal upheld the jurisdiction of the Collector (Preventive), Gujarat, to investigate and adjudicate on an import case, rejecting the challenge based on the place of import clearance. It found the appellants did not import complete machines but components, supported by credible documentary evidence. As the allegations of unauthorized import and non-compliance with the Actual User condition were not proven, the confiscation orders were set aside. Penalties imposed under section 112 were also overturned due to insufficient evidence. All appeals were allowed, the Adjudicating Authority's order was set aside, and consequential relief was granted. Case-Laws Customs Thu, 28 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84731