https://www.taxtmi.com/caselaws?id=42274 The court found the seizure of goods unauthorized and without jurisdiction by the Collector of Customs (Preventive) and directed submission of necessary documents for release of goods by the Collector of Customs (Appraising), Calcutta. The court rejected claims of the importing firm being fictitious, noted the availability of the petitioner at the given address, and emphasized the timing of import license submission. The adjudication order was set aside due to violation of natural justice principles and lack of jurisdiction, with the petitioner directed to follow specific procedures for the release of goods. en-us Fri, 29 Jan 1988 00:00:00 +0530 Thu, 10 Jun 2010 12:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42274 The court found the seizure of goods unauthorized and without jurisdiction by the Collector of Customs (Preventive) and directed submission of necessary documents for release of goods by the Collector of Customs (Appraising), Calcutta. The court rejected claims of the importing firm being fictitious, noted the availability of the petitioner at the given address, and emphasized the timing of import license submission. The adjudication order was set aside due to violation of natural justice principles and lack of jurisdiction, with the petitioner directed to follow specific procedures for the release of goods. Case-Laws Customs Fri, 29 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42274