1987 (1) TMI 363 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1987 (1) TMI 363 ruled that the Collector of Customs, Cochin had no jurisdiction to initiate proceedings against the appellant companies for violating Notification 117/78. The goods were imported through Madras Custom House, and the authorities there were the competent authority to take action. The appeals were allowed solely on the issue of jurisdiction.