https://www.taxtmi.com/caselaws?id=107850 The Appellate Tribunal CEGAT, Chennai, found that the Collector of Central Excise (Judicial) exceeded their jurisdiction in initiating proceedings under the Customs Act. As a result, the duty demands, confiscation orders, and penalties imposed on the appellant factory and director were set aside. The Tribunal emphasized the significance of proper jurisdiction and adherence to procedural requirements in customs cases. en-us Thu, 11 Nov 1999 00:00:00 +0530 Tue, 27 Mar 2012 12:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107850 The Appellate Tribunal CEGAT, Chennai, found that the Collector of Central Excise (Judicial) exceeded their jurisdiction in initiating proceedings under the Customs Act. As a result, the duty demands, confiscation orders, and penalties imposed on the appellant factory and director were set aside. The Tribunal emphasized the significance of proper jurisdiction and adherence to procedural requirements in customs cases. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107850