https://www.taxtmi.com/caselaws?id=73453 The Tribunal held that Calcutta Customs lacked jurisdiction to issue a show cause notice under section 124 of the Customs Act after goods were cleared at Paradwip Port. It was determined that the seizure by Calcutta Customs was not valid as the goods were no longer considered "imported goods." Additionally, the Tribunal clarified that only Paradwip Customs or the Collector of Customs in Bhubaneswar had the authority to adjudicate the case. Consequently, the order of the Collector of Customs, Calcutta, was deemed jurisdictionally incorrect, leading to the acceptance of the appeal and dismissal of the related miscellaneous application. en-us Wed, 10 Jun 1987 00:00:00 +0530 Wed, 01 Jun 2011 11:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73453 The Tribunal held that Calcutta Customs lacked jurisdiction to issue a show cause notice under section 124 of the Customs Act after goods were cleared at Paradwip Port. It was determined that the seizure by Calcutta Customs was not valid as the goods were no longer considered "imported goods." Additionally, the Tribunal clarified that only Paradwip Customs or the Collector of Customs in Bhubaneswar had the authority to adjudicate the case. Consequently, the order of the Collector of Customs, Calcutta, was deemed jurisdictionally incorrect, leading to the acceptance of the appeal and dismissal of the related miscellaneous application. Case-Laws Customs Wed, 10 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73453