https://www.taxtmi.com/caselaws?id=166813 The appeal was partly allowed. The order of confiscation of the watches was set aside due to the invalid extension of the period for issuing the show-cause notice. However, the penalty imposed on the appellant was upheld as the adjudicating officer had found the goods liable to confiscation. The jurisdiction of the Deputy Collector, Allahabad, to adjudicate the case was affirmed by the majority, but the minority opinion held that the jurisdiction had shifted to the Patna Collectorate. en-us Fri, 23 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 17:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166813 The appeal was partly allowed. The order of confiscation of the watches was set aside due to the invalid extension of the period for issuing the show-cause notice. However, the penalty imposed on the appellant was upheld as the adjudicating officer had found the goods liable to confiscation. The jurisdiction of the Deputy Collector, Allahabad, to adjudicate the case was affirmed by the majority, but the minority opinion held that the jurisdiction had shifted to the Patna Collectorate. Case-Laws Customs Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166813