https://www.taxtmi.com/caselaws?id=154067 The Commissioner of Customs, Chennai had jurisdiction to issue a show cause notice for the confiscation of export cargo, as per the Customs Act, 1962. The "let export order" issued by Bangalore Customs did not reach finality, and Chennai Customs had authority to stop and examine the loading of export goods. Confiscation proceedings are not dependent on clearance for home consumption or export, and the Commissioner's decision was upheld based on legal precedents. The appeal was rejected, affirming the Commissioner's jurisdiction and the validity of the show cause notice. en-us Thu, 12 Aug 2010 00:00:00 +0530 Tue, 06 Aug 2013 13:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154067 The Commissioner of Customs, Chennai had jurisdiction to issue a show cause notice for the confiscation of export cargo, as per the Customs Act, 1962. The "let export order" issued by Bangalore Customs did not reach finality, and Chennai Customs had authority to stop and examine the loading of export goods. Confiscation proceedings are not dependent on clearance for home consumption or export, and the Commissioner's decision was upheld based on legal precedents. The appeal was rejected, affirming the Commissioner's jurisdiction and the validity of the show cause notice. Case-Laws Customs Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154067