https://www.taxtmi.com/caselaws?id=779838 HC: Appeal dismissed. The court held that jurisdiction to reassess into-bond bills of entry under s.17(4) Customs Act lies with the proper officer having administrative control over the warehouse/refinery where goods were cleared, not the port commissioner at import. Goods transferred to private warehouses and finally cleared under ex-bond entries were liable to reassessment only by the officer at the place of clearance; the Jamnagar Commissioner lacked jurisdiction to issue show-cause notices or levy differential duty. Both issues decided for the assessee and against the revenue. en-us Wed, 01 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779838 HC: Appeal dismissed. The court held that jurisdiction to reassess into-bond bills of entry under s.17(4) Customs Act lies with the proper officer having administrative control over the warehouse/refinery where goods were cleared, not the port commissioner at import. Goods transferred to private warehouses and finally cleared under ex-bond entries were liable to reassessment only by the officer at the place of clearance; the Jamnagar Commissioner lacked jurisdiction to issue show-cause notices or levy differential duty. Both issues decided for the assessee and against the revenue. Case-Laws Customs Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779838