https://www.taxtmi.com/caselaws?id=85837 A Revenue appeal was found non-maintainable because there was no demonstrated independent decision by the Collector of Customs for action under Section 129A(2) of the Customs Act, 1962. The appeal was also unsupported on facts, as the record did not include basic documents such as the Bill of Entry, invoice, catalogue, or literature, and no independent material was produced to rebut the importers' explanation of the twin screw extruder's nature and function. In these circumstances, the appeal was treated as procedurally defective and unsubstantiated. en-us Fri, 27 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85837 A Revenue appeal was found non-maintainable because there was no demonstrated independent decision by the Collector of Customs for action under Section 129A(2) of the Customs Act, 1962. The appeal was also unsupported on facts, as the record did not include basic documents such as the Bill of Entry, invoice, catalogue, or literature, and no independent material was produced to rebut the importers' explanation of the twin screw extruder's nature and function. In these circumstances, the appeal was treated as procedurally defective and unsubstantiated. Case-Laws Customs Fri, 27 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85837