https://www.taxtmi.com/caselaws?id=81772 Jurisdiction to adjudicate confiscation and penalty for alleged post-import breach under the DEEC Scheme lay with the Customs officer through whose port the goods were cleared. Goods imported through Bombay were cleared by Bombay Customs on an undertaking, so any allegation that clearance conditions were violated or obtained by fraud had to be examined by that authority. Factory officers could investigate or seize the goods, but they could not assume adjudicatory jurisdiction over the customs breach. The Collector of Customs, Rajkot therefore lacked jurisdiction, and the order was set aside in favour of the assessee. en-us Tue, 11 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 17:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81772 Jurisdiction to adjudicate confiscation and penalty for alleged post-import breach under the DEEC Scheme lay with the Customs officer through whose port the goods were cleared. Goods imported through Bombay were cleared by Bombay Customs on an undertaking, so any allegation that clearance conditions were violated or obtained by fraud had to be examined by that authority. Factory officers could investigate or seize the goods, but they could not assume adjudicatory jurisdiction over the customs breach. The Collector of Customs, Rajkot therefore lacked jurisdiction, and the order was set aside in favour of the assessee. Case-Laws Customs Tue, 11 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81772