2005 (1) TMI 213

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....nd considering that the imports in this case were effected through Bombay Sea Port and assessment orders were made on the Bill of Entry filed by officers of Bombay Custom House and this show cause notice was subsequently been issued by the Collector of Customs (Preventive) and not by the proper officer of Bombay Custom House demanding duty and proposing further actions under the Customs Act and th....

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....of the decision in the case of Canepo Textiles Pvt. Ltd. v. State of Haryana [1992 (84) STC 88] that in case where any one of two different officers having jurisdiction starts the assessment proceedings the other concurrent jurisdiction officer shall not be entitled to start the same the moment the officer who started the proceedings later on gets the information that the proceedings had already b....