https://www.taxtmi.com/caselaws?id=44117 Where smuggled goods are seized within an officer's territorial jurisdiction, the Customs Act permits that officer to adjudicate confiscation and penalty proceedings against all persons liable under Section 112(b), even if some acted outside the territorial limits. The Court reasoned that the Act contains no territorial restriction confining action only to persons physically present within the officer's area, and civil procedure concepts of territorial jurisdiction cannot be imported to limit customs adjudication. It also held that there was no statutory bar in Section 122 preventing such proceedings where the seized goods were within jurisdiction and liable to confiscation under Section 111. en-us Fri, 14 Jul 1995 00:00:00 +0530 Wed, 23 Jun 2010 11:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44117 Where smuggled goods are seized within an officer's territorial jurisdiction, the Customs Act permits that officer to adjudicate confiscation and penalty proceedings against all persons liable under Section 112(b), even if some acted outside the territorial limits. The Court reasoned that the Act contains no territorial restriction confining action only to persons physically present within the officer's area, and civil procedure concepts of territorial jurisdiction cannot be imported to limit customs adjudication. It also held that there was no statutory bar in Section 122 preventing such proceedings where the seized goods were within jurisdiction and liable to confiscation under Section 111. Case-Laws Customs Fri, 14 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44117