https://www.taxtmi.com/caselaws?id=90243 The Tribunal dismissed both the importer and department's appeals regarding the import of a calendering machine without a license for the packaging material sector. The Tribunal found that the machine did not fall under the exemption for import without a license as argued by the importer. Additionally, the department's appeal based on under-declaration and manipulation issues not originally raised were not considered valid grounds for overturning the Collector's decision. The Tribunal highlighted the importance of interpreting policy terms in common understanding and requiring appeals to be directly linked to the original order for consideration. en-us Tue, 29 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90243 The Tribunal dismissed both the importer and department's appeals regarding the import of a calendering machine without a license for the packaging material sector. The Tribunal found that the machine did not fall under the exemption for import without a license as argued by the importer. Additionally, the department's appeal based on under-declaration and manipulation issues not originally raised were not considered valid grounds for overturning the Collector's decision. The Tribunal highlighted the importance of interpreting policy terms in common understanding and requiring appeals to be directly linked to the original order for consideration. Case-Laws Customs Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90243