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TMI Blog2018 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J.M. Sharma (Authorised Representative) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Present all the four appeals are arising out of two Orders-in-Original in respect of three consignments imported by the appellant who is a unit in Special Economic Zone, Noida. Therefore, they are taken together for decision. 2. Brief facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de India. He further imposed penalty on the appellant and also imposed personal penalties on Director through two Orders-in-Original. Aggrieved by the said orders importer and directors are before this Tribunal. 3. Heard learned counsel for the appellants. The learned counsel for the appellants has drawn our attention to Para 4.2 of the Order-in-Original dated 31.05.2016 wherein it is stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EZ is deemed to be territory outside the Customs Territory of India and since the goods were meant for import in a unit in SEZ in the said case Commissioner of Customs of Air Cargo New Customs of New Delhi did not have jurisdiction. He has further submitted that similarly the present Original Authority also did not have jurisdiction to decide the present case since the goods were imported by unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in Noida SEZ unit, who had the jurisdiction to take necessary action. For this reason also, the impugned orders are not sustainable." 6. Following our earlier decision we hold that the Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to import of above state three consignments by the importer who was a unit located in SEZ, Noida. We, therefore, set aside b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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