https://www.taxtmi.com/caselaws?id=123857 The Tribunal upheld the confiscation of goods seized in Surat, despite setting aside duty demands on technical grounds, citing jurisdiction extending from the place of clandestine import to the place of seizure. The Commissioner (Appeals) lacked jurisdiction for officers not under the Commissioner of Customs, Ahmedabad, but the confiscation order was deemed valid under Notification No. 15/2002-Cus specifying Customs officers' jurisdiction in Gujarat. The redemption fine of Rs. 1 lakh was upheld for goods valued at Rs. 10 lakhs, emphasizing adherence to Customs regulations and consequences of violations. The appeal against the confiscation order was rejected, affirming lower authorities' decision. en-us Tue, 03 Jul 2007 00:00:00 +0530 Fri, 21 Sep 2012 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123857 The Tribunal upheld the confiscation of goods seized in Surat, despite setting aside duty demands on technical grounds, citing jurisdiction extending from the place of clandestine import to the place of seizure. The Commissioner (Appeals) lacked jurisdiction for officers not under the Commissioner of Customs, Ahmedabad, but the confiscation order was deemed valid under Notification No. 15/2002-Cus specifying Customs officers' jurisdiction in Gujarat. The redemption fine of Rs. 1 lakh was upheld for goods valued at Rs. 10 lakhs, emphasizing adherence to Customs regulations and consequences of violations. The appeal against the confiscation order was rejected, affirming lower authorities' decision. Case-Laws Central Excise Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123857