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2016 (3) TMI 772 - BOMBAY HIGH COURT

2016 (3) TMI 772 - BOMBAY HIGH COURT - 2016 (336) E.L.T. 643 (Bom.) - Writ petition - Movement of gold smuggled allegedly Writ petition - Seeking to define the territorial limits of the jurisdiction of Commissionerates or Commissioners - Seizure of smuggled gold - Held that:- the two persons were travelling by Howrah-CST Duronto Express. That was a train scheduled to arrive at Mumbai and both passengers alleged to be invol .....

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n Magistrate, Mumbai. Therefore, the Commissionerate at Mumbai/Thane has to adjudicate the matter. - Decided in favour of petitioner - Writ Petition No. 7237 of 2015 - Dated:- 22-2-2016 - SC DHARMADHIKARI & GS PATEL, JJ For the Petitioner : Mr Vikram Nankani, a/w Mr. Prithviraj Chaoudhari, Ms.Neha Ahuja and Mr. H. K. Sudhakara For the Respondent : Mr B M Chatterjee, Senior Adv, with Mr. Pradeep S. Jetly and Mr. M. S. Bhardwaj JUDGEMENT 1. This Petition under Artic .....

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t Bengal. 3. The Petitioner in this case is a resident of Pune. From the narration of facts and, particularly the allegations, it is not disputed that two persons were transporting alleged smuggled gold. They were intercepted at Shahad station on Central Railway, which is in Thane district. The investigation revealed that the gold under seizure passed through Bagdogra Airport. That is how the Joint/Additional Commissioner of Customs, Central Excise and Service Tax at Bagdogra is stated to be the .....

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against either in Mumbai or in Thane district. 5. Having perused the Affidavit in Reply and from page 72 of the paper-book, we are of the firm view that in the facts of this case, the larger or wider controversy need not be addressed. The territorial limits of the jurisdiction of Commissionerates or Commissioners need not be defined in the facts of this case. It is not necessary to express any opinion on the contents of the Notification either. The Affidavit in Reply indicates that the informat .....

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