1990 (11) TMI 237

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....Order per : Jyoti Balasundaram, Member (J)].-  This appeal has been preferred against the order of the Collector of Customs, confiscating 60,000 kgs of polyester staple fibre imported by the appellants and sold to one Soma Textiles, Ahmedabad in contravention of the terms and conditions of the advance import licence and the conditions stipulated in Notification No. 117/78 under which the goo....

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....and which cuts at the very root of the matter. The learned SDR replies that the duty demand has been raised by the Bombay Collectorate and only the post-importation offence under Section 111(o) has been legally and validly adjudicated upon in the order impugned before us. 3. We have heard both sides on the preliminary issue and considered the citations relied upon by the learned advocate. In the ....

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....y order under Section 110 and adjudicate - he should have reported the matter to the Collector of Customs, Bombay or any other authority having All-India jurisdiction. 4. In this case, the adjudicating authority has confiscated the goods under Section 111(o) of the Customs Act, 1962 as the condition subject to which the goods were exempted from duty was not observed by the appellants - the goods ....