https://www.taxtmi.com/caselaws?id=205549 The Tribunal remanded the case concerning the confiscation of HR and CR Coils under the Customs Act, 1962, and imposition of fines and penalties. The appellant argued against allegations of material diversion, asserting compliance with advance licensing terms. Discrepancies in the Commissioner's findings on manufacturing processes led to a remand for a fresh review, emphasizing the appellant's right to present evidence. The Tribunal set aside the original order, granting the appeal for further consideration. en-us Thu, 19 May 2011 00:00:00 +0530 Sun, 11 Sep 2011 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205549 The Tribunal remanded the case concerning the confiscation of HR and CR Coils under the Customs Act, 1962, and imposition of fines and penalties. The appellant argued against allegations of material diversion, asserting compliance with advance licensing terms. Discrepancies in the Commissioner's findings on manufacturing processes led to a remand for a fresh review, emphasizing the appellant's right to present evidence. The Tribunal set aside the original order, granting the appeal for further consideration. Case-Laws Customs Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205549