TaxTMI 
TaxTMI 
2007 (7) TMI 552
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....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. However, the said goods were subsequently clea....
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....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 duty is liable to be set aside, the penalty im....
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....t 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 observed that Notification No. 15/2002-Cus. (N.T.) dat....