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2018 (10) TMI 1214 - AT - CustomsSEZ unit - mis-declaration of description and value of imported goods - three consignments containing Chinese Mobile Phones - confiscation - redemption fine - penalty - Jurisdiction of Commissioner of Customs, Noida to pass such order. Held that:- Identical issue decided in appellant own case MORGAN TECTRONICS LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2014 (9) TMI 985 - CESTAT NEW DELHI], where it was held that in terms of the Section 53(1) of the SEZ Act, 2005, the SEZ is deemed to be territory outside the Customs Territory of India, and the goods imported were meant for the unit in SEZ Noida. The Commissioner of Customs, Air Cargo, New Customs House, New Delhi had no jurisdiction to confiscate these goods and impose penalty on the appellant and it is only the Joint/Dy. Commissioner/Asstt. Commissioner of Customs, in Noida SEZ unit, who had the jurisdiction to take necessary action. The Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to import of three consignments by the importer who was a unit located in SEZ, Noida - appeal allowed - decided in favor of appellant.
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