https://www.taxtmi.com/caselaws?id=44742 SC held that only the Customs authorities at Paradip had jurisdiction to initiate proceedings regarding goods imported on fictitious licences, not the Customs authorities in West Bengal. The appeal was allowed, recognizing the entitlement to refund upon the respondents furnishing adequate security of Rs. 50 lakhs with interest. If no such security was furnished, the amount already deposited with the Registrar was to be retained, to abide the outcome of proceedings initiated by Paradip Customs. In view of the special facts, the defence of limitation was expressly denied to the respondents in those proceedings. en-us Thu, 05 Dec 1996 00:00:00 +0530 Sun, 14 Dec 2025 22:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44742 SC held that only the Customs authorities at Paradip had jurisdiction to initiate proceedings regarding goods imported on fictitious licences, not the Customs authorities in West Bengal. The appeal was allowed, recognizing the entitlement to refund upon the respondents furnishing adequate security of Rs. 50 lakhs with interest. If no such security was furnished, the amount already deposited with the Registrar was to be retained, to abide the outcome of proceedings initiated by Paradip Customs. In view of the special facts, the defence of limitation was expressly denied to the respondents in those proceedings. Case-Laws Customs Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44742