1962 (5) TMI 23 - SC - Customs

Has the Collector jurisdiction to adjudicate whether the goods are liable to be confiscated?

Whether goods have been imported contrary to the prohibition or restriction imposed by an order made under Section 3(1) of the Act of 1947?

Whether there has been a breach of a condition of a licence and whether, therefore, confiscation should be ordered under Section 167(8) of the Sea Customs Act and further penalty imposed?

Held that:- Appeal allowed. Order of prohibition restraining the Customs authority from proceeding with the enquiry under Section 167(8) of the Sea Customs Act. The tribunal has no jurisdiction to proceed with the inquiry under Section 167(8) of the Sea Customs Act.