2007 (3) TMI 490

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....t. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In the impugned order ld. Commissioner has demanded a total amount of over Rs. 3.83 crores towards customs duty from M/s. Swamy Fashions (P) Limited and Shri Sunil Ganatra, two of the appellants before us. The Commissioner has also imposed penalties on them as well as on Shri Hasmukh Ganatra, the third appel....

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....to the Commissioner of Customs having jurisdiction over the imports in question was free from jurisdictional infirmity. Accordingly ld. Commissioner proceeded to pass the impugned order. 2. Moving the present applications for waiver of pre-deposit and stay of recovery, ld. Counsel reiterates the jurisdictional objection against the show-cause notice. It is submitted that no officer of DGCE....

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....f Customs without specifying territorial limits. On the other hand, ld. SDR submits that DRI officers were appointed as officers of customs for the whole of India by the Central Government under Notification No. 17/2002-Cus. (N.T.) and that DGCEI officers, along with officers of a few other agencies, were appointed as officers of Central Excise for the whole of India under Notification No. 38/2001....

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....ated 7-3-02), issued under the Customs Act, which prescribed the territorial limits for Commissioner, Additional/Joint Commissioner and Deputy/Assistant Commissioner of Customs, Tuticorin. This Notification named Commissioner of Customs, Tuticorin and his subordinate heirarchy as officers of Customs for discharging functions in relation to the port of Tuticorin. Prima facie, the show-cause notice ....