https://www.taxtmi.com/caselaws?id=92782 The Tribunal upheld the jurisdiction of the Commissioner of Customs (Preventive), Mumbai over certain areas but ruled that he lacked jurisdiction over goods cleared from warehouses in Gujarat. The Show Cause Notice (SCN) was deemed valid despite being signed by an Assistant Commissioner instead of the Commissioner. Duty calculation was based on the fraudulent clearance of goods for local market sale. The Tribunal found contraventions of Customs Act sections regarding fraudulent declaration and diversion of goods. The Tribunal set aside the demand for duty on certain shipping bills as time-barred but upheld penalties, albeit reduced, due to planned evasion. en-us Fri, 29 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 10:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92782 The Tribunal upheld the jurisdiction of the Commissioner of Customs (Preventive), Mumbai over certain areas but ruled that he lacked jurisdiction over goods cleared from warehouses in Gujarat. The Show Cause Notice (SCN) was deemed valid despite being signed by an Assistant Commissioner instead of the Commissioner. Duty calculation was based on the fraudulent clearance of goods for local market sale. The Tribunal found contraventions of Customs Act sections regarding fraudulent declaration and diversion of goods. The Tribunal set aside the demand for duty on certain shipping bills as time-barred but upheld penalties, albeit reduced, due to planned evasion. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92782