https://www.taxtmi.com/caselaws?id=758227 The High Court ruled in favor of the Revenue regarding jurisdiction, affirming that Customs officers cannot assume authority beyond their designated areas. However, it upheld the legality of transferring the refund claim to the Airport Commissioner, as directed by CESTAT, ruling in favor of the respondent assessee. The Civil Miscellaneous Appeal was disposed of without costs. en-us Mon, 05 Aug 2024 00:00:00 +0530 Tue, 10 Sep 2024 08:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758227 The High Court ruled in favor of the Revenue regarding jurisdiction, affirming that Customs officers cannot assume authority beyond their designated areas. However, it upheld the legality of transferring the refund claim to the Airport Commissioner, as directed by CESTAT, ruling in favor of the respondent assessee. The Civil Miscellaneous Appeal was disposed of without costs. Case-Laws Customs Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758227