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2008 (8) TMI 357 - HC - CustomsWhether the Commissioner of Customs (Preventive) was the proper officer having jurisdiction to seize the rig in the Exclusive Economic Zone and whether he was competent to issue a show cause notice and adjudicate the same to demand duties on goods imported, assessed and cleared on assessment orders of the proper officer of Customs working in the Bombay Custom House? Held that:- Understood in the proper context the area of the District of Greater Mumbai and Kolaba (Raigad) would be their land mass. The areas of districts of coastal States, definitely cannot extend into the designated areas of EEZ. The contention, therefore, urged on behalf of the Revenue that the Collector (Preventive) having been notified as the proper officer for the District of Raigad would have jurisdiction over the notified areas in the EEZ must be rejected. Once the power has been exercised under Section 4, then it is only the proper officer who can only exercise the powers in respect of the areas in respect of which the jurisdiction has been conferred on them. Neither practice would confer jurisdiction nor consent would confer jurisdiction. The finding by the CESTAT in our opinion, therefore, cannot be faulted. The Appeal preferred is, therefore, dismissed.
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