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2017 (6) TMI 1054 - CESTAT NEW DELHIConfiscation of Gold Bars - penalty - jurisdiction within the SEZ area to initiate the proceedings under the Customs Act, 1962 - Held that: - in the case of Meenakshi International [2016 (11) TMI 851 - CESTAT NEW DELHI], the Tribunal has allowed the appeal in favor of the appellant with consequential benefits, holding that the Customs did not have jurisdiction within the SEZ area established under SEZ Scheme by Ministry of Commerce, Government of India and accordingly, proceedings cannot be initiated for confirmation of the adjudged demand - in the present case, since the seized goods were intercepted and taken possession at gate No.1 within the SEZ area, on this ground also, the proceedings initiated by the Customs will not hold good for confiscation of goods and imposition of penalties. - appeal allowed - decided in favor of appellant.
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