https://www.taxtmi.com/caselaws?id=166636 The Tribunal interpreted Section 131B(2) of the Customs Act, 1962, focusing on jurisdictional authority between the Central Government and the Tribunal. The case involved a revision application by the Central Government against an Order-in-Review by the Collector of Customs and Central Excise. The Tribunal clarified that any one condition of goods confiscated, duty involved, or penalty exceeding Rs. 10,000 suffices to retain jurisdiction with the Central Government. Rejecting a restrictive interpretation, the Tribunal emphasized the ordinary grammatical sense of the statute, concluding that the matter should be re-transferred to the Central Government for disposal due to lack of jurisdiction. en-us Wed, 30 Sep 1981 00:00:00 +0530 Wed, 29 Oct 2014 12:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166636 The Tribunal interpreted Section 131B(2) of the Customs Act, 1962, focusing on jurisdictional authority between the Central Government and the Tribunal. The case involved a revision application by the Central Government against an Order-in-Review by the Collector of Customs and Central Excise. The Tribunal clarified that any one condition of goods confiscated, duty involved, or penalty exceeding Rs. 10,000 suffices to retain jurisdiction with the Central Government. Rejecting a restrictive interpretation, the Tribunal emphasized the ordinary grammatical sense of the statute, concluding that the matter should be re-transferred to the Central Government for disposal due to lack of jurisdiction. Case-Laws Customs Wed, 30 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166636