1988 (5) TMI 272 - AT - Customs

Summary

Issues Involved:
Jurisdiction of the Collector of Customs, Cochin in a case involving the violation of conditions of the Advance Licensing Scheme for imported goods through Madras Port.

Summary:
The appellants imported White Cardboard under the Advance Licensing Scheme for export purposes and cleared the goods duty-free through Madras Port. The Collector of Customs, Cochin alleged a violation of scheme conditions and issued an order. The appellants challenged the jurisdiction of the Collector of Customs, Cochin, arguing that the proper authority for such matters is the Collector of Customs, Madras, citing precedents like Metro Exports [1988 (14) E.C.R. 169] and M/s. Relish Food Pvt. Ltd. The revenue department conceded on the jurisdiction issue, although reiterating the adjudicating authority's findings. The Tribunal, considering previous decisions, allowed the appeal solely on the question of jurisdiction, without delving into the merits, thereby setting aside the impugned order.