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2010 (10) TMI 294 - CESTAT, AHMEDABADConfiscation - Pre-mature proceedings - once notification has been issued by the Board under Section 7 of the Act specifying the port for unloading of import goods and loading of export goods or any class of such goods, it was not open to the Commissioner to hold that the jetty was a captive jetty of M/s. Essar Oil Ltd. (the second appellant) and only their goods could have been unloaded; this contention sets to naught provisions of Section 7 and the notification issued there under - in the absence of a notification by Commissioner after the issue of notification by the Board, the custodian and the appellants should not have landed and unloaded the goods - Section 111(a) of the Act provided for confiscation of any goods which are unloaded at any place other than a customs port appointed under clause (a) of Section 7 of the Act - impugned order has been passed without considering the representation made by the appellants for post-facto permission and in view of the fact that Section 33 of the Act provides for permission - Decided in the favour of the assessee
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