2007 (7) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Samir Chitkara, SDR, for the Respondent. [Order]. -  After hearing both sides duly represented by Shri M.N. Saiyed, learned Consultant appearing on behalf of the appellant and Shri Samir Chitkara, learned SDR appearing on behalf of the Revenue, I find that the appellant had imported the goods free of duty in terms of provisions of Notification No. 53/97-Cus., dated 3-6-97. Howev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he above order, Commissioner (Appeals) has set aside the demand of duty on the ground that the same is without jurisdiction inasmuch as the officers attached to the Commissioner of Customs, Ahmedabad in respect of the goods cleared clandestinely from EOU not functioning under his jurisdiction are not having any jurisdiction to decide the duty. He further observed that inasmuch as the demand of dut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n continues from the place of clandestine import to the place of removal or transfer where seizure of such goods took place and proper officer having jurisdiction over place of seizure are competent to initiate proceedings. Reliance was also placed upon the decision in case of Kandla Clearing Agency v. CC, Kandla reported in 2003 (158) E.L.T. 86. 5. Commissioner (Appeals) has further obser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bad. 6. It is seen that the appellant have not denied that seized goods were removed from the warehouse in violation of the condition of Notification No. 53/97-Cus., dt. 3-6-97. As such, in view of the above discussion, I hold that the same are liable for confiscation inasmuch as the same were seized at Surat. The value of seized goods is to the tune of Rs. 10 lakhs. As such, redemption fi....