https://www.taxtmi.com/caselaws?id=112681 The Tribunal allowed the appeal, setting aside the Collector's order and granting the appellant all consequential relief. The appellant was found entitled to import goods under the Open General License provisions without an import license and to the concessional rate of duty based on valid certificates obtained. The Tribunal determined that confiscation of goods and penal action against the importers were unwarranted, emphasizing the need for Customs authorities to follow exemption conditions and valid certificates issued by competent authorities. en-us Tue, 18 Jul 1989 00:00:00 +0530 Tue, 01 May 2012 12:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112681 The Tribunal allowed the appeal, setting aside the Collector's order and granting the appellant all consequential relief. The appellant was found entitled to import goods under the Open General License provisions without an import license and to the concessional rate of duty based on valid certificates obtained. The Tribunal determined that confiscation of goods and penal action against the importers were unwarranted, emphasizing the need for Customs authorities to follow exemption conditions and valid certificates issued by competent authorities. Case-Laws Customs Tue, 18 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112681