https://www.taxtmi.com/caselaws?id=236992 The Tribunal held that the Commissioner of Customs, Kandla, exceeded jurisdiction by adjudicating issues reserved for the Development Commissioner under the SEZ Rules. Confiscation of goods covered by the LOA was set aside, while confiscation of undeclared items was upheld. The lower authorities were directed to release containers with goods declared as per the LOA and seize only goods not allowed for import into the SEZ. Appeals were disposed of accordingly. en-us Tue, 12 Mar 2013 00:00:00 +0530 Wed, 12 Aug 2015 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236992 The Tribunal held that the Commissioner of Customs, Kandla, exceeded jurisdiction by adjudicating issues reserved for the Development Commissioner under the SEZ Rules. Confiscation of goods covered by the LOA was set aside, while confiscation of undeclared items was upheld. The lower authorities were directed to release containers with goods declared as per the LOA and seize only goods not allowed for import into the SEZ. Appeals were disposed of accordingly. Case-Laws Customs Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236992