https://www.taxtmi.com/caselaws?id=343330 Customs jurisdiction is confined to the territorial limits and statutory assignment of the notified officer; a preventive commissioner could not initiate adjudication or confiscation proceedings for rigs operating in the exclusive economic zone when that area was assigned to another customs officer. Duty recovery had to proceed under section 28 of the Customs Act, and section 12 could not be used as a substitute where the section 28 demand was time-barred. As the rigs were not available for seizure or confiscation, redemption fine and penalties, being consequential to the invalid demand and confiscation, could not survive. en-us Fri, 07 Apr 2017 00:00:00 +0530 Tue, 06 Feb 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343330 Customs jurisdiction is confined to the territorial limits and statutory assignment of the notified officer; a preventive commissioner could not initiate adjudication or confiscation proceedings for rigs operating in the exclusive economic zone when that area was assigned to another customs officer. Duty recovery had to proceed under section 28 of the Customs Act, and section 12 could not be used as a substitute where the section 28 demand was time-barred. As the rigs were not available for seizure or confiscation, redemption fine and penalties, being consequential to the invalid demand and confiscation, could not survive. Case-Laws Customs Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343330