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2009 (8) TMI 107

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..... ssed on 30th January, 1990 confiscating five silver ingots weighing 152 kilograms under Section 113(1) of the Customs Act, 1962 and also imposing penalty. The order was passed by the Dy. Collector of Customs (Preventive) (Bombay). 2. The petitioner preferred an appeal before the Tribunal. The Tribunal went into the question whether against the order passed by Dy. Collector, an appeal would lie b .....

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..... he consultant Mr. Sonawane was heard on the very issue. In paragraph no. 2 of the order, it is also recorded that "No objection" was taken at the stage of adjudication in the matter of issues of show cause notice and passing of the order." 5. The question before us for consideration is whether the Tribunal was right in arriving at a conclusion it has arrived at, namely that it was not the forum .....

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..... y jurisdiction. 6. We have asked the learned counsel whether apart from the question of jurisdiction as to forum whether there was any other jurisdictional error in the order-in-original or in appeal or violation of the principles of natural justice which would result in this court exercising its extraordinary jurisdiction. Learned counsel has been unable to point out any such issue. 7. The o .....

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