COLLECTOR OF CENTRAL EXCISE vs M/S. KUNDI ENGINEERING WORKS

The Supreme Court ruled that under Sections 122, 124, and 128 of the Customs Act, 1962, the appellant has the right to appeal against the Collector of Customs' order of confiscation and penalty. The Court emphasized that an actual user should not be barred from utilizing imported materials under their industrial license, and that an authority's reference to incorrect legal provisions constitutes a mere irregularity, not vitiating the act. The Court held that the Collector's decision to confiscate the goods was improper as the appellant had a valid Open General License for import.