https://www.taxtmi.com/caselaws?id=4156 The Tribunal allowed the appeals, emphasizing that the Commissioner of Customs, Jamnagar, lacked jurisdiction to demand differential duty for clearances made from warehouses under different customs commissioners. The decision highlighted that duty payments were made at the destination warehouses during clearance, not at the port of import, thus affirming that only authorities overseeing the receiving warehouses had the authority to impose such duties. The appeals were allowed solely on this jurisdictional basis, without addressing the case's merits or the issue of limitation raised by the appellant, granting consequential relief to the appellant. en-us Tue, 08 Jan 2008 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4156 The Tribunal allowed the appeals, emphasizing that the Commissioner of Customs, Jamnagar, lacked jurisdiction to demand differential duty for clearances made from warehouses under different customs commissioners. The decision highlighted that duty payments were made at the destination warehouses during clearance, not at the port of import, thus affirming that only authorities overseeing the receiving warehouses had the authority to impose such duties. The appeals were allowed solely on this jurisdictional basis, without addressing the case's merits or the issue of limitation raised by the appellant, granting consequential relief to the appellant. Case-Laws Customs Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4156