https://www.taxtmi.com/caselaws?id=80006 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. en-us Sun, 18 Jan 1987 00:00:00 +0530 Mon, 13 Jun 2011 18:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80006 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. Case-Laws Customs Sun, 18 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80006