https://www.taxtmi.com/caselaws?id=48252 Under the Customs Act, 1962, jurisdiction depends on the statutory assignment of a "proper officer" and the specific territorial allocation of customs powers. Where the Central Government has separately notified officers for the Continental Shelf and Exclusive Economic Zone, those maritime zones are excluded from the general territorial reach of customs officers appointed only for coastal districts. Administrative practice or consent cannot extend jurisdiction beyond the statutory notifications. On that basis, the Commissioner of Customs (Preventive) lacked authority to seize the rig, issue the show cause notice, or adjudicate customs duty in the designated EEZ area, and the jurisdictional objection was upheld. en-us Mon, 04 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48252 Under the Customs Act, 1962, jurisdiction depends on the statutory assignment of a "proper officer" and the specific territorial allocation of customs powers. Where the Central Government has separately notified officers for the Continental Shelf and Exclusive Economic Zone, those maritime zones are excluded from the general territorial reach of customs officers appointed only for coastal districts. Administrative practice or consent cannot extend jurisdiction beyond the statutory notifications. On that basis, the Commissioner of Customs (Preventive) lacked authority to seize the rig, issue the show cause notice, or adjudicate customs duty in the designated EEZ area, and the jurisdictional objection was upheld. Case-Laws Customs Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48252