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Issues involved: Jurisdiction of the Collector of Customs in relation to import offenses and adjudication process.
Summary: The appeal was filed against the order of the Collector of Customs confiscating polyester staple fiber imported by the appellants and sold in contravention of licensing terms. The Department alleged that goods were sold based on markings and bale numbers. The appellants raised a jurisdictional issue, arguing that adjudication should be by the Collector at the port of import. The Department claimed that duty demand was raised by the Bombay Collectorate and post-importation offenses were adjudicated upon. The Tribunal considered previous decisions and held that the proper authority to demand customs duty and impose penalties should be the Collector at the port of import. The adjudicating authority confiscated the goods under Section 111(o) of the Customs Act as the goods were not exported as required. Penalties were imposed on both parties. The Tribunal ruled that duty demand, confiscation, and penalties should be done together, not separately. Therefore, the Collector of Ahmedabad had no jurisdiction to adjudicate on confiscation and penalties. The impugned order was set aside concerning the appellants, and the appeal was allowed on the jurisdictional issue.
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