2015 (7) TMI 923 - HC - Customs

Evasion of duty - Import of used photocopier components of foreign origin - High Court dismissed the petition filed by Revenue for non prosecution against the decision of Tribunal 2008 (12) TMI 451 - CESTAT, CHENNAI , wherein Tribunal held that The Notification No. 19/90-Cus. (N.T.), dated 26-4-1990 issued by the Central Government had conferred the powers of Commissioner of Customs on the ADG, DRI and his jurisdiction was specified as whole of India . Though the Additional Director General, DGCEI was invested with the powers exercisable by a Commissioner of Customs, Notification No. 31/2000-Cus. (N.T.) did not indicate the territorial jurisdiction of ADG, DGCEI, Chennai.

Summary

The judgment by the Madras High Court in 2015 (7) TMI 923 stated that the appeals were dismissed for non-prosecution as the appellant did not appear, indicating lack of interest in pursuing the matter.