https://www.taxtmi.com/caselaws?id=211231 The Tribunal ruled in favor of the appellant, holding that the Commissioner of Customs, Mumbai lacked jurisdiction to issue the show-cause notice as the goods were initially imported at Chennai Port. The Tribunal found that the confiscated goods were not connected to the Chennai import and were freely importable under Open General Licence, thus not subject to confiscation under Section 111(d). Consequently, the penalty imposed under Section 112(b) was deemed invalid due to the lack of evidence of breach of notification conditions. The Tribunal set aside the adjudicating authority's order and allowed the appeal. en-us Tue, 12 Jul 2011 00:00:00 +0530 Tue, 13 Aug 2013 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211231 The Tribunal ruled in favor of the appellant, holding that the Commissioner of Customs, Mumbai lacked jurisdiction to issue the show-cause notice as the goods were initially imported at Chennai Port. The Tribunal found that the confiscated goods were not connected to the Chennai import and were freely importable under Open General Licence, thus not subject to confiscation under Section 111(d). Consequently, the penalty imposed under Section 112(b) was deemed invalid due to the lack of evidence of breach of notification conditions. The Tribunal set aside the adjudicating authority's order and allowed the appeal. Case-Laws Customs Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211231