Customs jurisdiction follows the import and undertaking: only the concerned customs house may enforce alleged notification non-compliance.

Jurisdiction to enforce a customs notification depends on the customs house through which the import was made and to which the undertaking was furnished. Where goods were imported through Madras Custom House under the advance licensing scheme and the required undertaking was given there, the Madras Customs authority alone was competent to examine alleged non-compliance and initiate action. The Collector of Customs, Cochin could not assume jurisdiction merely because proceedings were started there. The Tribunal therefore accepted the jurisdictional objection and treated the proceedings as without jurisdiction, leaving the merits unexamined.

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Issues: Whether the Collector of Customs, Cochin had jurisdiction to initiate proceedings for alleged violation of Notification No. 117/78 dated 09.06.1978 when the imports were made through Madras Custom House and the undertaking was furnished to the Madras Customs authorities.

Analysis: The imports were effected through Madras Custom House under the advance licensing scheme, and the undertaking required by the notification was given to the authorities at Madras. On those admitted facts, the authority competent to examine non-compliance with the notification and to initiate action was the Madras Customs authority. The Collector of Customs, Cochin could not assume jurisdiction merely because proceedings were initiated there. The Tribunal followed its earlier view that the authority associated with the import and undertaking was the proper authority to proceed.

Conclusion: The jurisdictional objection was accepted, and the proceedings initiated by the Collector of Customs, Cochin were held to be without jurisdiction.

Final Conclusion: The appeals succeeded on the preliminary issue of jurisdiction, and the merits were left unexamined.

Ratio Decidendi: Where imports are made through a particular customs house and the undertaking under the notification is furnished to that customs house, only that authority is competent to determine non-compliance and initiate proceedings for duty demand or enforcement.

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