https://www.taxtmi.com/caselaws?id=97402 Under the Duty Exemption Entitlement Scheme, jurisdiction to test compliance with exemption conditions and raise a demand for short-levied customs duty lay with the customs authority at the port of import, because the licence, DEEC book and duty-free clearance were tied to that customs house. An Indore-based Commissioner could not initiate proceedings for alleged misuse or diversion on the basis of later investigation alone. The tribunal therefore held that the demand, confiscation and penalty were without jurisdiction and set them aside. en-us Fri, 28 Jun 1996 00:00:00 +0530 Mon, 16 Jan 2012 15:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97402 Under the Duty Exemption Entitlement Scheme, jurisdiction to test compliance with exemption conditions and raise a demand for short-levied customs duty lay with the customs authority at the port of import, because the licence, DEEC book and duty-free clearance were tied to that customs house. An Indore-based Commissioner could not initiate proceedings for alleged misuse or diversion on the basis of later investigation alone. The tribunal therefore held that the demand, confiscation and penalty were without jurisdiction and set them aside. Case-Laws Customs Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97402