TaxTMI 
TaxTMI 
2000 (11) TMI 1170
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....for short). Different such components were imported through Bombay Port, Airport and Ahmedabad. The components were obtained abroad by disassembling such VCRs. These components were sold, as a part of the conspiracy, to persons who assembled them into VCRs and sold them to Nikhil Traders. It was alleged that the VCRs were undervalued. In his order, the Commissioner has confirmed the existence of conspiracy and various facets of it and found guilty each of the appellants before us. He has ordered recovery of duty short paid on the earlier consignment which was cleared, confiscated the video cassette recorder which was seized during the proceedings and imposed penalties on each of them. 2. Among the several arguments advanced by the adv....
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....lacks. We are concerned with the validity of notice that was issued and not that could have been issued. The second answer of the Collector is also not acceptable. The Supreme Court in CCE, Indore v. Oil & Natural Gas Commission - 1998 (103) E.L.T. 3 has held that notice issued under Section 11A of the Act prior to its amendment in 1992 by an officer other than a Collector of Central Excise is not valid. The same reasoning would apply to the present notice. The subsequent amendment to the law would not confer jurisdiction retrospectively so as to validate a notice which, when it was issued, was not valid. The entire demand thus is hit by limitation and would not survive. The decision of the larger bench of the Tribunal in Anita Steel v. CCE....
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....amera. The Tribunal after considering the decision of the Supreme Court in Giridharlal Bansidar v. U.O.I. - AIR 1964 SC 1519, U.O.I. v. Tarachand Gupta & Bros. - 1983 (13) E.L.T. 1456, Sharp Business Machine v. CCE - 1990 (49) E.L.T. 640 and other decisions of the Tribunal held that, since there was no restriction against the import of sub-assemblies or assemblies in completely knocked down condition as explained in the policy considered in Giridharlal Bansidar and Sharp Business Machine, each bill of entry must be considered with reference to either the licence where licence is necessary or the provisions relating to OGL. 6. The case of the appellant before us stands on a better footing. The imports were made at different times. Ther....
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.... to import various goods outside his territorial jurisdiction, which was imported through Ahmedabad. There is no dispute that the territorial jurisdiction of the Collector (Preventive) Bombay (as he then was) did not extend to any part of Gujarat. He therefore could not have adjudicated upon the legality or otherwise of imports made through Ahmedabad airport. Thus the notice itself issued by the officer subordinate to him in respect of imports outside the jurisdiction cannot be maintained. 8. The department representative's contention is that majority of the goods were imported through Bombay and that, because they majority of the case involved conspiracy by various persons the Commissioner had jurisdiction over that import for which ....