TaxTMI 
TaxTMI 
TaxTMI 
2006 (3) TMI 167
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....m No. 2A under Column 1 of Notification No. 251?" 2. The facts giving rise to filing of the present application may be summed up thus : (a) Acting on information that some containers lying unclear in the docks were imported in the name of fictitious firms, the Officers of Dock Intelligence Unit (DIU) detained on 7th June, 1995 four containers landed Ex. M. V. Dhaulgiri and Ex. M. V. Tiger River. Those four containers were landed at Calcutta dock on 16th November, 1994 and 1st December, 1994 respectively and were subsequently shifted to CFS Balmer Lawrie on 28th February, 1995. (b) Cargo-manifest for the said containers revealed the description of the good....
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....by another order dated 24th May, 1996 the Commissioner imposed penalties of Rs. 1,00,000/- each on the two respondents. 3. Being dissatisfied, the respondents preferred an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata and by the order dated November 12, 1997 the Tribunal set aside the order of imposition of penalty and confiscation on a question of jurisdiction. 4. The Tribunal was of the opinion that in view of the Notification No. 251 of 1983-Cus., dated 27th August, 1983 as well as the Notification No. 250 of 1983-Cus., dated the same day, the Commissioner of Customs, Kolkata which alone had the jurisdiction to adjudicate the matter and in the case before us, the Commissioner of Customs (....
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....nd the officers mentioned in column (4) thereof to be the Assistant Collectors of Customs, for the areas mentioned in the corresponding entry in column (1) of the said Table :- Area Designation of the Officer (1) (2) (3) (4) 1. Bombay, Thane and Kolaba districts in the State of Maharashtra Collector of Customs (Preventive), Bombay. Additional Collectors (Preventive), Bombay, Central Excise Collectorate. Deputy Collectors of Customs working under the control of the Collector of Customs (Preventive), Bombay. Assistant Collectors of Customs working under the control of Collector of Customs (Preventive), Bombay. (a) Districts of Pithoragarh, Almora, Nainital, Pillibhit, Kheri, Baharaich, Gonda, Basti, Gorakhpur, Deoria, Luck....
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....sp; 4. The whole of - (a) the State of West Bengal. Collector of Customs (Preventive), West Bengal Deputy Collectors of Customs working under the control of the Collector of Customs (Preventive), West Bengal. Assistant Collectors of Customs working under the control of the Customs (Preventive), West Bengal. (b) the State of Sikkim; and (c) the Union territory of the Andaman and Nicobar Islands. APPOINTMENT OF OFFICERS OF CUSTOMS In exercise of the powers conferred by sub-section (1) of Section 4 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 167 and 168-Customs, both dated the 8th June, ....
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....b) the Andaman and Nicobar Islands. Collector of Customs, Calcutta. Deputy Collectors of Customs working under the control of the Collector of Customs, Calcutta. Assistant Collectors of Customs working under the control of the Collector of Customs, Calcutta. 3. Port of Madras, the Menabakkam Airport and the area under the jurisdiction of the Madras Corporation and Saidapet Taluk Collector of Customs, Madras Deputy Collectors of Customs working under the control of the Collector of Customs, Madras. Assistant Collectors of Customs working under the control of the Collector of Customs, Madras. 4. Port and Airport of Visakhpatnam and the area under Visakhapatnam Municipality. Collector of Customs, Madras. Deputy Collectors of Customs,....
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....e of Yanam). Collector of Customs, Tiruchirapalli. Deputy Collectors of Customs working under the control of the Collector of Customs, Tiruchir 8. On a conjoint reading of those notifications, it appears that for the whole of the State of West Bengal, the Collector of Customs (Preventive), West Bengal is the appropriate authority as mentioned in the notification No. 250 but notwithstanding such fact, by the very next notification published on the selfsame day, the area of Port of Calcutta, Dum Dum Airport, the area under the jurisdiction of Calcutta, Howrah and sought Suburban Corporations, so much of the Hooghly river as is down stream of the Northern limit of Calcutta Port, and all lands as are within 10 Kilometres of the high ....