https://www.taxtmi.com/caselaws?id=47790 The High Court upheld the Tribunal's decision, confirming that the Commissioner of Customs (Preventive), West Bengal did not have jurisdiction over the areas specified in Notification No. 251-Cus. The adjudication proceedings were deemed invalid, and the Tribunal's order to set aside the penalties and confiscation was justified. The respondents prevailed, with no order as to costs. en-us Tue, 07 Mar 2006 00:00:00 +0530 Fri, 30 Jul 2010 18:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47790 The High Court upheld the Tribunal's decision, confirming that the Commissioner of Customs (Preventive), West Bengal did not have jurisdiction over the areas specified in Notification No. 251-Cus. The adjudication proceedings were deemed invalid, and the Tribunal's order to set aside the penalties and confiscation was justified. The respondents prevailed, with no order as to costs. Case-Laws Customs Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47790