https://www.taxtmi.com/caselaws?id=45098 The court upheld the order of confiscation and penalty imposed by the Collector of Central Excise and Customs under the Customs Act, 1962. It rejected the challenges to jurisdiction and extensions made under Section 110(2) of the Act. The court clarified that the continued seizure of goods did not invalidate the confiscation and affirmed the authority of the Collector of Customs in Calcutta. The petitioners were granted liberty to appeal within two months, with emphasis on diligence in pursuing the writ proceeding. The Rule was discharged with no costs awarded. en-us Mon, 11 Jul 1983 00:00:00 +0530 Thu, 08 Jul 2010 13:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45098 The court upheld the order of confiscation and penalty imposed by the Collector of Central Excise and Customs under the Customs Act, 1962. It rejected the challenges to jurisdiction and extensions made under Section 110(2) of the Act. The court clarified that the continued seizure of goods did not invalidate the confiscation and affirmed the authority of the Collector of Customs in Calcutta. The petitioners were granted liberty to appeal within two months, with emphasis on diligence in pursuing the writ proceeding. The Rule was discharged with no costs awarded. Case-Laws Customs Mon, 11 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45098