https://www.taxtmi.com/caselaws?id=94736 Refusal to hear an unauthorised solicitor did not vitiate the customs adjudication where the petitioner's duly appearing representative was heard, so the natural justice challenge failed. Dismantled parts imported as accessories were treated according to their real commercial character and, because they were sufficient to make complete additional machines, the customs authority correctly treated them as excess machines imported beyond the licence; the value clause did not authorise extra machines. Clearance of the goods from customs control did not bar later penal action, so customs retained jurisdiction to proceed after clearance. en-us Thu, 01 Aug 1963 00:00:00 +0530 Sat, 03 Dec 2011 13:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94736 Refusal to hear an unauthorised solicitor did not vitiate the customs adjudication where the petitioner's duly appearing representative was heard, so the natural justice challenge failed. Dismantled parts imported as accessories were treated according to their real commercial character and, because they were sufficient to make complete additional machines, the customs authority correctly treated them as excess machines imported beyond the licence; the value clause did not authorise extra machines. Clearance of the goods from customs control did not bar later penal action, so customs retained jurisdiction to proceed after clearance. Case-Laws Customs Thu, 01 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94736