https://www.taxtmi.com/caselaws?id=74761 The Tribunal set aside the demand for customs duty and quashed the penalty imposed by the Collector of Customs, Cochin. It was determined that the proper jurisdiction for demanding duty was with the Collector of Customs, Madras, as the goods were imported and cleared there. The exporters failed to comply with the conditions of the DEEC scheme by not using the imported materials as specified. The penalty imposed under Section 114 of the Customs Act was deemed unjustified as the exported goods did not fall under the categories warranting such penalties. As a result, the appeal was allowed, and the impugned order was set aside. en-us Thu, 07 Jul 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74761 The Tribunal set aside the demand for customs duty and quashed the penalty imposed by the Collector of Customs, Cochin. It was determined that the proper jurisdiction for demanding duty was with the Collector of Customs, Madras, as the goods were imported and cleared there. The exporters failed to comply with the conditions of the DEEC scheme by not using the imported materials as specified. The penalty imposed under Section 114 of the Customs Act was deemed unjustified as the exported goods did not fall under the categories warranting such penalties. As a result, the appeal was allowed, and the impugned order was set aside. Case-Laws Customs Thu, 07 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74761