https://www.taxtmi.com/caselaws?id=405447 The Tribunal held that prior to the amendment on 29.03.2018, the Customs Act did not extend beyond India's territorial jurisdiction. Consequently, penalties under Section 112(a) could not be imposed on an exporter for mis-declaration of goods in Dubai, UAE during 2012-13. Emphasizing judicial discipline, the Tribunal directed the learned Member to decide the Appeal on merits, stating that the reference made was not maintainable. The Tribunal clarified that a Larger Bench for deciding references should consist of two Members, not three. en-us Thu, 18 Mar 2021 00:00:00 +0530 Sun, 21 Mar 2021 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405447 The Tribunal held that prior to the amendment on 29.03.2018, the Customs Act did not extend beyond India's territorial jurisdiction. Consequently, penalties under Section 112(a) could not be imposed on an exporter for mis-declaration of goods in Dubai, UAE during 2012-13. Emphasizing judicial discipline, the Tribunal directed the learned Member to decide the Appeal on merits, stating that the reference made was not maintainable. The Tribunal clarified that a Larger Bench for deciding references should consist of two Members, not three. Case-Laws Customs Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405447