https://www.taxtmi.com/caselaws?id=101720 The Tribunal held that the Commissioner of Customs in Mumbai lacked jurisdiction to adjudicate on goods cleared in Chennai, overturning the confiscation order on automated teller machines. Analyzing previous judgments, the Tribunal emphasized Chennai Customs' jurisdiction, refuting the Mumbai Commissioner's claim. The High Court's interim order did not confer additional jurisdiction, and the Commissioner's reversal of the Special Valuation Branch's decision was deemed erroneous. The appeal was allowed, setting aside the Commissioner's order and stressing adherence to territorial jurisdiction and proper Customs procedures. en-us Fri, 22 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101720 The Tribunal held that the Commissioner of Customs in Mumbai lacked jurisdiction to adjudicate on goods cleared in Chennai, overturning the confiscation order on automated teller machines. Analyzing previous judgments, the Tribunal emphasized Chennai Customs' jurisdiction, refuting the Mumbai Commissioner's claim. The High Court's interim order did not confer additional jurisdiction, and the Commissioner's reversal of the Special Valuation Branch's decision was deemed erroneous. The appeal was allowed, setting aside the Commissioner's order and stressing adherence to territorial jurisdiction and proper Customs procedures. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101720