https://www.taxtmi.com/caselaws?id=3669 Short-levy demands on imported goods cleared through a port must be raised and adjudicated by the proper customs officer having jurisdiction over that port. Central Excise jurisdiction is limited to the narrow situation contemplated by the import-concession rules, namely where imported goods are diverted after import and fall within the importer's manufacturing-facility jurisdiction. A Commissioner of Central Excise cannot assume customs jurisdiction over goods cleared through Chennai port, and proceedings cannot be transferred by corrigendum to another Commissioner without specific Board authorisation. en-us Wed, 31 Oct 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3669 Short-levy demands on imported goods cleared through a port must be raised and adjudicated by the proper customs officer having jurisdiction over that port. Central Excise jurisdiction is limited to the narrow situation contemplated by the import-concession rules, namely where imported goods are diverted after import and fall within the importer's manufacturing-facility jurisdiction. A Commissioner of Central Excise cannot assume customs jurisdiction over goods cleared through Chennai port, and proceedings cannot be transferred by corrigendum to another Commissioner without specific Board authorisation. Case-Laws Customs Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3669