https://www.taxtmi.com/caselaws?id=167238 Section 129-D(1) confines the Collector's reference to the Tribunal to the specific points identified by the Board, so the Collector cannot enlarge the scope or seek additional reliefs beyond that direction. The provision is also limited to the record and circumstances existing at the time of adjudication; later-discovered facts cannot be used to justify modification, enhancement of fine, or penalty. On the facts noted, goods were covered by a valid licence during the relevant import stages, and no independent basis existed to fasten personal penalty on a letter of authority holder acting within the licence holder's authority and knowledge. en-us Thu, 30 Aug 1984 00:00:00 +0530 Fri, 12 Dec 2014 14:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167238 Section 129-D(1) confines the Collector's reference to the Tribunal to the specific points identified by the Board, so the Collector cannot enlarge the scope or seek additional reliefs beyond that direction. The provision is also limited to the record and circumstances existing at the time of adjudication; later-discovered facts cannot be used to justify modification, enhancement of fine, or penalty. On the facts noted, goods were covered by a valid licence during the relevant import stages, and no independent basis existed to fasten personal penalty on a letter of authority holder acting within the licence holder's authority and knowledge. Case-Laws Customs Thu, 30 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167238