2018 (10) TMI 1214

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..... Shakkarwar, Member (Technical) Shri J.M. Sharma (Authorised Representative) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Present all the four appeals are arising out of two Orders-in-Original in respect of three consignments imported by the appellant who is a unit in Special Economic Zone, Noida. Therefore, they are taken toge....

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....orted consignment should be re-exported outside India. He further imposed penalty on the appellant and also imposed personal penalties on Director through two Orders-in-Original. Aggrieved by the said orders importer and directors are before this Tribunal. 3. Heard learned counsel for the appellants. The learned counsel for the appellants has drawn our attention to Para 4.2 of the Order-in-Orig....

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.... terms of Section 53(1) of SEZ Act, 2005, the SEZ is deemed to be territory outside the Customs Territory of India and since the goods were meant for import in a unit in SEZ in the said case Commissioner of Customs of Air Cargo New Customs of New Delhi did not have jurisdiction. He has further submitted that similarly the present Original Authority also did not have jurisdiction to decide the pres....