TMI Blog1996 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... adip Port in the State of Orissa. The goods were then transported to Howrah in the State of West Bengal and were seized there by the Customs authorities in West Bengal on the ground that they had been imported on the strength of fictitious licences. In proceedings consequent upon the seizure it was held that the goods had been imported on fictitious licences and were liable to confiscation. The Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o us, having regard to the facts set out above, clear that it was for the Customs authorities at Paradip to initiate proceedings against the respondents on the ground that the goods had been imported on fictitious licences and not for the Customs authorities in West Bengal to do so. 5.Learned Counsel for the appellants states that appropriate action in this behalf shall be initiated by the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is allowed accordingly, with no order as to costs. 7.In Civil Appeal Nos. 3459-60 of 1988. - The order that we have just passed in C.A. No. 1553/87 applies to the facts of this case. The valuation of the goods, they having been cleared in Bombay, could only have been decided by the Customs authorities in Bombay. While, therefore, we uphold the order of the Tribunal to this effect, we g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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