https://www.taxtmi.com/caselaws?id=102432 The Tribunal found that the Collector of Central Excise lacked jurisdiction to initiate proceedings under Section 28 of the Customs Act. The Collector proceeded without proper authority, leading to the Tribunal setting aside the Order-in-Original confirming duty demand and goods confiscation. The High Court directed the Tribunal to prepare a statement of facts and refer the legal question raised. The case emphasizes the necessity of adhering to procedural requirements and proper authority. The Tribunal's decision was based on the Collector's lack of jurisdiction, resulting in the appeal's success. en-us Tue, 30 Apr 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102432 The Tribunal found that the Collector of Central Excise lacked jurisdiction to initiate proceedings under Section 28 of the Customs Act. The Collector proceeded without proper authority, leading to the Tribunal setting aside the Order-in-Original confirming duty demand and goods confiscation. The High Court directed the Tribunal to prepare a statement of facts and refer the legal question raised. The case emphasizes the necessity of adhering to procedural requirements and proper authority. The Tribunal's decision was based on the Collector's lack of jurisdiction, resulting in the appeal's success. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102432