https://www.taxtmi.com/caselaws?id=74252 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. en-us Thu, 19 May 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74252 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. Case-Laws Customs Thu, 19 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74252