2001 (2) TMI 629

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....seized by the Excise officers exercising power as Customs officer. 2. Shri M.S. Kumaraswamy, ld. Consultant, submitted at the outset that the impugned goods were imported lawfully and two bills of entries were filed which were assessed and after the Customs has given "out of charge order", the goods were removed from the Port and taken to their factory premises; that once the goods have been legally imported and cleared by the Customs, the CCE, Madras exercising the power as Commissioner of Customs has no jurisdiction to seize the same and adjudicate the matter; that at the most, the matter should have been referred to the Commissioner of Customs for reviewing the order passed on the bill of entry. In this connection, he relied upon....

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....ared to be Collector of Customs within its jurisdiction and as such, the CCE, Madras was competent to adjudicate the matter as Collector of Customs. He further submitted that the goods were cleared by the Customs after execution of a bond for furnishing the end-use certificate and as the end-use certificate is to be given by the Central Excise authorities, this fact also gives the jurisdiction to CCE, Madras in whose jurisdiction the factory premises of the appellants falls. The ld. DR finally mentioned that as per the direction of the Bench, a report was also called for from the Commissioner who in the report dated 15-1-2001 has mentioned that the impugned goods were seized on the reasonable belief that they were smuggled into India in con....