https://www.taxtmi.com/caselaws?id=42568 An import declaration claiming Actual User status was false where the industrial licence had already ceased to permit manufacture using the imported raw material, so continued import and use of isoxamine was unauthorised and liable to confiscation. The Collector of Customs could validly order confiscation and penalty because he had substantive jurisdiction under the Customs Act to act after notice and hearing; an incorrect reference to revisional power was only a misdescription and did not invalidate the order. The alleged loss of the statutory appeal right was also rejected because the order itself stated that an appeal lay and the appellant was not misled. en-us Thu, 19 Oct 1989 00:00:00 +0530 Tue, 22 Jul 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42568 An import declaration claiming Actual User status was false where the industrial licence had already ceased to permit manufacture using the imported raw material, so continued import and use of isoxamine was unauthorised and liable to confiscation. The Collector of Customs could validly order confiscation and penalty because he had substantive jurisdiction under the Customs Act to act after notice and hearing; an incorrect reference to revisional power was only a misdescription and did not invalidate the order. The alleged loss of the statutory appeal right was also rejected because the order itself stated that an appeal lay and the appellant was not misled. Case-Laws Customs Thu, 19 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42568