https://www.taxtmi.com/caselaws?id=124403 Disputes over alleged short receipt of imported cargo and differences in delivered quantities do not fall within Customs Act adjudication where they concern carriage and delivery rather than classification, valuation, prohibition, restriction, or other customs matters. The proper forum for such a grievance is the port authorities or the carrier, not the customs adjudicatory machinery. As the dispute lay outside the statutory ambit of customs jurisdiction, the Tribunal stated it could not examine the matter on merits and that the appeal was not maintainable before it. en-us Tue, 15 Jul 2008 00:00:00 +0530 Fri, 28 Sep 2012 18:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124403 Disputes over alleged short receipt of imported cargo and differences in delivered quantities do not fall within Customs Act adjudication where they concern carriage and delivery rather than classification, valuation, prohibition, restriction, or other customs matters. The proper forum for such a grievance is the port authorities or the carrier, not the customs adjudicatory machinery. As the dispute lay outside the statutory ambit of customs jurisdiction, the Tribunal stated it could not examine the matter on merits and that the appeal was not maintainable before it. Case-Laws Customs Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124403