TMI Blog2002 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as show cause notice has not been issued by proper officer. He said that in the present case the goods were imported at Cochin port, whereas the show cause notice had been issued by the Asst. Collector, Bombay. The Asst. Collector, Bombay was not competent to issue show cause notice since the goods were imported at Cochin. He said that the proper officer must be an officer who must be functioning within the jurisdictional Collectorate where the import in question has been effected. Precisely this was the view taken by the Hon ble High Court of Karnataka in the case of Devilog Systems India, reported in 1995 (76) E.L.T. 520 (Kar.). In this context he drew our attention to Para 7 of the said decision, which reads as under : 7. Be that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been effected. Otherwise an anomalous situation would follow. The submission of learned Counsel for the department is that any officer up to the rank of Principal Appraiser stationed anywhere in India can issue notice under Section 28(1) of the Act to any importer who may have imported articles attracting customs duty in any part of India. Accordingly even if such imports are made at Indira Gandhi Airport, New Delhi, notice can be issued by the Customs Officer at Madras. This is a little too far-fetched. It would in fact affect the very scheme of the Act. It cannot be forgotten that the object of issuing notice under Section 28(1) is to ensure that any evasion in the payment of customs duty is made good by the importer concerned. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong force in the arguments advanced on behalf of the assessee with reference to the point of jurisdiction. The Counsel is correct in pointing out that the issue of jurisdiction can be raised at any stage. Furthermore we find that this point has been specifically taken by the party before the authorities below. No finding is forthcoming by the authorities below on the point of jurisdiction. Since the imports had taken place at Cochin port, it was for the proper officer at Cochin to issue show cause notice. In the case referred to above, the Karnataka High Court clearly held that It therefore, stands to reason that proper officer must be an officer functioning within the jurisdictional Collectorate where the import in question has been effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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