https://www.taxtmi.com/caselaws?id=85454 The Tribunal upheld the Collector of Customs (Preventive), Bombay's jurisdiction to extend the period for issuing a show cause notice under Section 124 of the Customs Act, 1962 for goods seized at Taloja in Raigad District of Maharashtra State. It clarified that the Collector (Preventive), Bombay had territorial jurisdiction over the entire district, allowing the extension. However, the Tribunal set aside the order concerning goods cleared at Mangalore Port, emphasizing that the Collector lacked jurisdiction in that instance. The appeal was partially allowed, focusing on the detailed analysis of jurisdictional and procedural aspects in the case. en-us Fri, 17 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85454 The Tribunal upheld the Collector of Customs (Preventive), Bombay's jurisdiction to extend the period for issuing a show cause notice under Section 124 of the Customs Act, 1962 for goods seized at Taloja in Raigad District of Maharashtra State. It clarified that the Collector (Preventive), Bombay had territorial jurisdiction over the entire district, allowing the extension. However, the Tribunal set aside the order concerning goods cleared at Mangalore Port, emphasizing that the Collector lacked jurisdiction in that instance. The appeal was partially allowed, focusing on the detailed analysis of jurisdictional and procedural aspects in the case. Case-Laws Customs Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85454