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Understanding "seizure" with respect to jurisdiction under the Customs Act, 1962.
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.... at the Ahmedabad Airport, which is the Customs Station. Thus, for the allegations contained in the show cause notice, particularly, there being violation of the baggage rules, the jurisdiction in the matter was with the Customs Commissionerate at Ahmedabad. In the circumstances, it is found that whole proceedings by the Customs (Preventive) at Jaipur is wholly without jurisdiction.The Appellant....
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