https://www.taxtmi.com/caselaws?id=251261 The High Court held that the order passed by the Joint Director General of Foreign Trade was not binding on the Customs Authorities regarding duty payment issues. The Court clarified that the Customs Authorities have independent jurisdiction under the Customs Act to investigate duty matters. The appeal was deemed maintainable before the High Court, not the Supreme Court. The assessee failed to prove entitlement to Customs Notifications benefits due to insufficient evidence. The Court emphasized strict interpretation of exemption notifications. Customs Authorities were affirmed to have jurisdiction under Section 111(o) of the Customs Act. The High Court allowed the appeal, setting aside the CESTAT's decision and remitting the case for fresh consideration. en-us Thu, 20 Oct 2011 00:00:00 +0530 Tue, 09 Sep 2014 10:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251261 The High Court held that the order passed by the Joint Director General of Foreign Trade was not binding on the Customs Authorities regarding duty payment issues. The Court clarified that the Customs Authorities have independent jurisdiction under the Customs Act to investigate duty matters. The appeal was deemed maintainable before the High Court, not the Supreme Court. The assessee failed to prove entitlement to Customs Notifications benefits due to insufficient evidence. The Court emphasized strict interpretation of exemption notifications. Customs Authorities were affirmed to have jurisdiction under Section 111(o) of the Customs Act. The High Court allowed the appeal, setting aside the CESTAT's decision and remitting the case for fresh consideration. Case-Laws Customs Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251261