https://www.taxtmi.com/caselaws?id=47117 The court held that the Customs authorities at Madras Port lacked jurisdiction to intercept, seize, and investigate goods intended for transhipment to Bangalore. It was determined that the proper officer at the destination customs station (Bangalore) should assess the nature of the goods and levy the correct duty. The court found the actions of the Madras Customs officials to be illegal and without jurisdiction, directing them to facilitate the transhipment of goods to Bangalore for proper assessment and duty imposition. The writ appeal was disposed of, and related petitions were dismissed. en-us Tue, 25 May 2004 00:00:00 +0530 Tue, 27 Jul 2010 11:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47117 The court held that the Customs authorities at Madras Port lacked jurisdiction to intercept, seize, and investigate goods intended for transhipment to Bangalore. It was determined that the proper officer at the destination customs station (Bangalore) should assess the nature of the goods and levy the correct duty. The court found the actions of the Madras Customs officials to be illegal and without jurisdiction, directing them to facilitate the transhipment of goods to Bangalore for proper assessment and duty imposition. The writ appeal was disposed of, and related petitions were dismissed. Case-Laws Customs Tue, 25 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47117