Jurisdictional duty determination cannot be reopened by recipient unit officers, and the Revenue's challenge failed.

Duty quantified by the jurisdictional officers of the supplier unit could not be challenged by officers of the recipient unit; the Tribunal had taken the same view, so there was no basis to interfere in the Revenue's appeal. The legal position was therefore accepted in favour of the assessee and against the Revenue.

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Issues: Whether the duty already determined by the jurisdictional officers of the supplier unit could be challenged by the officers in charge of the recipient unit.

Analysis: The legal position was accepted that the quantum of duty determined at the supplier unit cannot be contested by the officers of the recipient unit. The same view had also been taken by the Tribunal, leaving no basis for interference in the revenue appeals.

Conclusion: The issue was answered against the Revenue and in favour of the assessee.

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