2009 (2) TMI 317 - HC - Central Excise

Jurisdiction of departmental authorities - goods have arrived by post thus it is only the Post Master at the place where the goods had to be delivered who can call on the Customs Appraiser to inspect the goods and consequently the Authorities in Mumbai had no jurisdiction. - We decline to exercise our extraordinary jurisdiction on the facts of the present case considering the prima facie material on record. It will be open to the petitioner to raise all objections before the concerned Authorities

Summary

The Bombay High Court declined to exercise its extraordinary jurisdiction in a case involving customs inspection of goods arriving by post. The court stated that the petitioner could raise objections before the relevant authorities and seek remedies available. The petition was rejected. (2009 (2) TMI 317 - BOMBAY HIGH COURT)