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Issues Involved:
1. Jurisdiction of the Commissioner of Customs (Preventive), Mumbai to issue show cause notice. 2. Validity of demands and penalties imposed based on the jurisdictional issue. Summary: Jurisdiction of the Commissioner of Customs (Preventive), Mumbai: The appellants contested the jurisdiction of the Commissioner of Customs (Preventive) to issue the show cause notice, arguing that Sahar Air Cargo Complex falls under Mumbai Suburban district, which is not within the jurisdiction of the Commissioner of Customs (Preventive) as per Notification No. 15/2002-Cus. (N.T.). The adjudicating authority held that the Commissioner of Customs (Preventive) has jurisdiction over both Mumbai City and Mumbai Suburban districts. The Tribunal, in its majority decision, agreed with this interpretation, stating that the term "Mumbai District" in the notification should be interpreted to include both Mumbai City and Mumbai Suburban districts to avoid rendering the notification redundant. The Tribunal distinguished the case from the Noble Asset Co. Ltd. decision, which dealt with jurisdiction over the Exclusive Economic Zone, not applicable here. Validity of Demands and Penalties: Given the majority decision that the Commissioner of Customs (Preventive) has jurisdiction over Sahar Air Cargo Complex, the show cause notice and subsequent demands and penalties were deemed valid. The Tribunal directed that the stay application be considered on merits, affirming the jurisdictional authority of the Commissioner of Customs (Preventive) over the area in question. Separate Judgments: Member (Judicial) Ashok Jindal initially held that the Commissioner of Customs (Preventive) lacked jurisdiction, rendering the demands unsustainable. However, Member (Technical) P.R. Chandrasekharan disagreed, leading to a reference to a third member, Sahab Singh, who concurred with the view of Member (Technical). The majority decision thus upheld the jurisdiction of the Commissioner of Customs (Preventive).
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