https://www.taxtmi.com/caselaws?id=107008 The Tribunal held that the Commissioner of Customs (Preventive) at Mumbai lacked jurisdiction to order confiscation and demand duty for machines imported and cleared at Chennai under an exemption notification. Emphasizing the territorial-cum-functional jurisdiction of customs authorities, the Tribunal ruled that the proper officer at the port of clearance, in this case, Chennai, had authority over any contraventions during importation of legally cleared goods. The decision highlighted the importance of adherence to procedural requirements and clarified that the Chennai officers were competent to handle non-compliance issues, overturning the Mumbai Commissioner's order. en-us Fri, 22 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 19:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107008 The Tribunal held that the Commissioner of Customs (Preventive) at Mumbai lacked jurisdiction to order confiscation and demand duty for machines imported and cleared at Chennai under an exemption notification. Emphasizing the territorial-cum-functional jurisdiction of customs authorities, the Tribunal ruled that the proper officer at the port of clearance, in this case, Chennai, had authority over any contraventions during importation of legally cleared goods. The decision highlighted the importance of adherence to procedural requirements and clarified that the Chennai officers were competent to handle non-compliance issues, overturning the Mumbai Commissioner's order. Case-Laws Customs Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107008