https://www.taxtmi.com/caselaws?id=97746 The Tribunal held that the Excise officers lacked jurisdiction to seize goods lawfully imported and cleared by Customs, emphasizing that once goods are cleared by one Customs authority, another cannot seize them. The Tribunal found that the Commissioner of Customs and Central Excise, Madras, did not have the authority to seize the goods, as they had been legally imported and cleared by Customs. The appeals were allowed in favor of the appellants, and the impugned order was set aside. en-us Fri, 09 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97746 The Tribunal held that the Excise officers lacked jurisdiction to seize goods lawfully imported and cleared by Customs, emphasizing that once goods are cleared by one Customs authority, another cannot seize them. The Tribunal found that the Commissioner of Customs and Central Excise, Madras, did not have the authority to seize the goods, as they had been legally imported and cleared by Customs. The appeals were allowed in favor of the appellants, and the impugned order was set aside. Case-Laws Customs Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97746