https://www.taxtmi.com/caselaws?id=95035 A customs demand notice invoking the extended limitation period must be issued by the authority competent under the law in force on the date of issue, and a later amendment does not retrospectively cure absence of jurisdiction unless it clearly so provides; a notice issued by an Assistant Collector was therefore invalid. Import of components and sub-assemblies of a VCR at different times was not, by itself, enough to establish an unlawful import scheme or conspiracy where import of such parts was not shown to be prohibited. Territorial adjudicatory power under the Customs Act is confined to the limits fixed by statute and notification; in the absence of such extension, the Bombay Preventive Collector had no jurisdiction over imports through Ahmedabad. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 14:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95035 A customs demand notice invoking the extended limitation period must be issued by the authority competent under the law in force on the date of issue, and a later amendment does not retrospectively cure absence of jurisdiction unless it clearly so provides; a notice issued by an Assistant Collector was therefore invalid. Import of components and sub-assemblies of a VCR at different times was not, by itself, enough to establish an unlawful import scheme or conspiracy where import of such parts was not shown to be prohibited. Territorial adjudicatory power under the Customs Act is confined to the limits fixed by statute and notification; in the absence of such extension, the Bombay Preventive Collector had no jurisdiction over imports through Ahmedabad. Case-Laws Customs Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95035