https://www.taxtmi.com/caselaws?id=80971 The Tribunal determined that the Collector of Central Excise, Rajkot, had jurisdiction to order the confiscation of goods under Section 111(o) of the Customs Act due to non-compliance with the Duty Exemption Scheme. The appellants' challenge on the legality of the seizure of goods and interpretation of Exemption Notification 117/78 was dismissed. The imposition of a penalty under Section 112 of the Customs Act and the confiscation of goods were upheld. The Tribunal ruled that the appeal did not fall within the Special Bench's jurisdiction and should be handled by the West Regional Bench. en-us Fri, 14 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80971 The Tribunal determined that the Collector of Central Excise, Rajkot, had jurisdiction to order the confiscation of goods under Section 111(o) of the Customs Act due to non-compliance with the Duty Exemption Scheme. The appellants' challenge on the legality of the seizure of goods and interpretation of Exemption Notification 117/78 was dismissed. The imposition of a penalty under Section 112 of the Customs Act and the confiscation of goods were upheld. The Tribunal ruled that the appeal did not fall within the Special Bench's jurisdiction and should be handled by the West Regional Bench. Case-Laws Customs Fri, 14 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80971