https://www.taxtmi.com/caselaws?id=84887 The Tribunal set aside the order of the Additional Collector of Customs, New Delhi, which confiscated PVC leather cloth and imposed penalties on the appellant and its proprietor. The Tribunal found that the export obligations were fulfilled as certified by licensing authorities, supported by DEEC Books and customs audit. It was deemed unjustified to penalize both the business and its proprietor as separate entities. Additionally, the Tribunal questioned the jurisdiction of the adjudicating authority in Delhi over a consignment already cleared by Customs in Calcutta. Consequently, the impugned order was overturned, and the appeals were successful. en-us Wed, 06 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84887 The Tribunal set aside the order of the Additional Collector of Customs, New Delhi, which confiscated PVC leather cloth and imposed penalties on the appellant and its proprietor. The Tribunal found that the export obligations were fulfilled as certified by licensing authorities, supported by DEEC Books and customs audit. It was deemed unjustified to penalize both the business and its proprietor as separate entities. Additionally, the Tribunal questioned the jurisdiction of the adjudicating authority in Delhi over a consignment already cleared by Customs in Calcutta. Consequently, the impugned order was overturned, and the appeals were successful. Case-Laws Customs Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84887