https://www.taxtmi.com/caselaws?id=88430 Where imported goods had already been cleared under a Bill of Entry filed and assessed at Calcutta, the Customs authorities at Mumbai could not properly sustain further adjudication on valuation and the licit nature of the import on the basis of later search material. The Tribunal accepted that the completed assessment and verification at Calcutta made that Custom House the appropriate forum for any fresh probe arising from new evidence. The view that the matter had to be dealt with at Calcutta was held correct in law, and the Mumbai adjudication was not interfered with. en-us Tue, 11 Feb 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88430 Where imported goods had already been cleared under a Bill of Entry filed and assessed at Calcutta, the Customs authorities at Mumbai could not properly sustain further adjudication on valuation and the licit nature of the import on the basis of later search material. The Tribunal accepted that the completed assessment and verification at Calcutta made that Custom House the appropriate forum for any fresh probe arising from new evidence. The view that the matter had to be dealt with at Calcutta was held correct in law, and the Mumbai adjudication was not interfered with. Case-Laws Customs Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88430