2002 (11) TMI 462

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....Gupta, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent, after waiving deposit. 2. Ramdeo Jewellers imported and cleared from Chennai in 1987 automatic chain making machines. The machines were cleared at concessional rate of duty in terms of the exemption contained in Notification 159/86 which grants exemption to such machi....

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.... imposed penalty. Hence this appeal. 3. The sole contention of the representative of the appellant is that since the machines were imported and cleared at Chennai, it is the Commissioner at Chennai who has power to order confiscation of the goods and demand duty. He relies upon the judgment of the Supreme Court in UOI v. Ram Narain Bishwanath - 1997 (96) E.L.T. 224 and the decision of the ....

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....t or clearance of imported goods cannot act against the order passed by the jurisdictional proper officer under Section 47 of the Act. It said that "the notice can be issued and the adjudication order passed only by a competent officer having territorial jurisdiction over the place of import or clearance." It said that these principles cannot apply to clandestinely imported goods i.e. the goods in....