https://www.taxtmi.com/caselaws?id=110710 The Tribunal held that the Commissioner of Customs in Mumbai lacked jurisdiction to decide on the confiscation of goods imported at Chennai under DEEC Licences. The goods were diverted to Mumbai for local sale after importation. Relying on legal precedents, the Tribunal determined that the authorities at the port of importation should handle such cases. Consequently, the Tribunal set aside the Commissioner's decision, ruling in favor of the appellants and providing consequential reliefs. The case underscores the significance of jurisdiction based on the port of importation. en-us Mon, 23 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 13:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110710 The Tribunal held that the Commissioner of Customs in Mumbai lacked jurisdiction to decide on the confiscation of goods imported at Chennai under DEEC Licences. The goods were diverted to Mumbai for local sale after importation. Relying on legal precedents, the Tribunal determined that the authorities at the port of importation should handle such cases. Consequently, the Tribunal set aside the Commissioner's decision, ruling in favor of the appellants and providing consequential reliefs. The case underscores the significance of jurisdiction based on the port of importation. Case-Laws Customs Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110710