https://www.taxtmi.com/caselaws?id=45782 The court upheld the jurisdiction of the Collector of Customs at Calcutta to adjudicate under section 122 of the Customs Act, emphasizing that the situs of goods at the time of seizure does not determine jurisdiction. The legality of the seizure in Madras was upheld due to lack of specific challenge on the officer's belief, and the court directed for prompt disposal or return of goods to prevent loss in value. The appeals and petition were dismissed, affirming the decisions made by the court. en-us Fri, 27 Feb 1970 00:00:00 +0530 Tue, 13 Jul 2010 17:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45782 The court upheld the jurisdiction of the Collector of Customs at Calcutta to adjudicate under section 122 of the Customs Act, emphasizing that the situs of goods at the time of seizure does not determine jurisdiction. The legality of the seizure in Madras was upheld due to lack of specific challenge on the officer's belief, and the court directed for prompt disposal or return of goods to prevent loss in value. The appeals and petition were dismissed, affirming the decisions made by the court. Case-Laws Customs Fri, 27 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45782