Customs jurisdiction over Advance Licensing Scheme breach turned on the port of import and executing customs authority.

Jurisdiction to adjudicate an alleged breach of the Advance Licensing Scheme depended on the port of import and the customs authority with whom the undertaking was executed. Where the goods were imported through Madras Port and the undertaking had been given to the Collector of Customs, Madras, the Tribunal held that the Collector of Customs, Cochin was not the competent authority to decide the alleged violation. Following its earlier view, the jurisdictional objection was upheld and the merits of the alleged breach were not examined.

---

---

Issues: Whether the Collector of Customs, Cochin had jurisdiction to adjudicate alleged violation of the Advance Licensing Scheme in respect of goods imported through Madras Port.

Analysis: The Tribunal followed its earlier view that, where the imports were made through Madras Port and the undertaking had been executed with the Collector of Customs, Madras, the authority competent to decide alleged breach of the Advance Licensing Scheme was not the Collector of Customs, Cochin. In view of the prior decisions, the jurisdictional objection was accepted and the merits were not examined.

Conclusion: The jurisdictional objection was upheld in favour of the appellant.

---