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TMI Blog1987 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C. Jain, Member (T)]. - Since both the appeals involve preliminary question of jurisdiction pressed by the learned Advocate for the appellant companies, a common order is being passed. 2. Point raised by the learned Advocate for the appellant companies is that the goods were imported by the appellant companies through Madras Custom House under Notification 117/78, dated 9-6-1978 in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of the advance licence granted to the appellant companies. This issue, according to the learned Advocate, has been decided very recently by the Tribunal in the case of Metro Exports v. Collector of Customs, Cochin [1988 (14) ECR 169 (CEGAT) SBD]. The Tribunal in that case has held as follows :- "There is, therefore, no manner of doubt that the Assistant Collector of Customs or the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were imported by the appellant companies through Madras Custom House and they gave an undertaking to the authorities in the Madras Custom House, the competent authority to initiate action against the appellant companies could only be those in the Madras Custom House. Collector of Customs, Cochin has no jurisdiction to initiate proceedings for violation of the conditions of the Notification 117/78 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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