https://www.taxtmi.com/caselaws?id=109071 The Tribunal held that the Collector of Customs, Cochin lacked jurisdiction to demand duty as the import and clearance of goods occurred at Madras. Therefore, the duty demand was set aside. Additionally, the penalty imposed under Section 114 of the Customs Act was overturned due to insufficient grounds for its imposition. As a result, the appeal was successful, and the challenged order was annulled. en-us Tue, 22 Dec 1987 00:00:00 +0530 Thu, 05 Apr 2012 17:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109071 The Tribunal held that the Collector of Customs, Cochin lacked jurisdiction to demand duty as the import and clearance of goods occurred at Madras. Therefore, the duty demand was set aside. Additionally, the penalty imposed under Section 114 of the Customs Act was overturned due to insufficient grounds for its imposition. As a result, the appeal was successful, and the challenged order was annulled. Case-Laws Customs Tue, 22 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109071