https://www.taxtmi.com/caselaws?id=101439 The Tribunal held that the Assistant Collector from Bombay lacked jurisdiction to issue the show cause notice for goods imported at Cochin port. Citing a Karnataka High Court decision, the Tribunal emphasized the necessity for the proper officer to be within the jurisdictional Collectorate where the import took place. The Tribunal set aside the impugned order, allowing the appeals. Despite a procedural objection raised by the respondent, the Tribunal recognized the fundamental nature of jurisdictional issues, which can be raised at any stage of proceedings. The appellant's substantive jurisdictional argument prevailed, leading to a favorable outcome. en-us Thu, 14 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101439 The Tribunal held that the Assistant Collector from Bombay lacked jurisdiction to issue the show cause notice for goods imported at Cochin port. Citing a Karnataka High Court decision, the Tribunal emphasized the necessity for the proper officer to be within the jurisdictional Collectorate where the import took place. The Tribunal set aside the impugned order, allowing the appeals. Despite a procedural objection raised by the respondent, the Tribunal recognized the fundamental nature of jurisdictional issues, which can be raised at any stage of proceedings. The appellant's substantive jurisdictional argument prevailed, leading to a favorable outcome. Case-Laws Customs Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101439