https://www.taxtmi.com/caselaws?id=53095 The Tribunal set aside the penalty imposed on the appellant by the Commissioner of Customs (Preventive) due to lack of jurisdiction, emphasizing the adjudicating authority becoming functus officio after the original order. The Tribunal found no concrete evidence implicating the appellant in collusion with the shipping transport company, leading to the appeal's success and any consequential relief as permitted by law. en-us Fri, 03 Sep 2004 00:00:00 +0530 Mon, 11 Oct 2010 09:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53095 The Tribunal set aside the penalty imposed on the appellant by the Commissioner of Customs (Preventive) due to lack of jurisdiction, emphasizing the adjudicating authority becoming functus officio after the original order. The Tribunal found no concrete evidence implicating the appellant in collusion with the shipping transport company, leading to the appeal's success and any consequential relief as permitted by law. Case-Laws Customs Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53095