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TMI Blog1992 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... uted facts are that the aforesaid materials were intercepted when they were on the way from Jamnagar to Bombay by a truck. Investigation revealed that these goods relate to the goods imported under the 3 DEEC Licences and the imports have taken place through the Port of Bombay and were cleared through Bombay Customs. In the Show Cause Notice it is alleged that the appellants have contravened the provisions of Clause 3(v) of Import Control Order, 1955 inasmuch as they have removed the imported goods received under the Duty Exemption Entitlement Certificate Scheme unauthorisedly and they also have abused the concessional duty exemption with an intention to evade payment of import duty. The notice however proposed only confiscation of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Tribunal in Bliss Impex Corpn. v. CC reported in 1988 (37) E.L.T. 272 and also another decision reported in the case of Metro Exports v. CC-1988 (40) E.L.T. 169. 4. Shri Mondal, the Ld. SDR, on the other hand, contended that the materials have been received in the factory at Jamnagar and the excise officers of the Rajkot Collectorate have jurisdiction over the factory. These goods, being in the nature of raw materials, are required to be accounted for in the statutory register and the said register of the appellants have shown the shortage of these materials, since these were diverted. They might have hoodwinked the proper officer at Bombay and got the export particulars from them. The fact is quite clear that the imported materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per officer to adjudicate such a case is the Collector through whose port the goods have been cleared. It is not our view that the officers, having jurisdiction over the factory, cannot seize the goods nor carry out the investigation. The question is one of jurisdiction of the proper officer to adjudicate in this case, where goods have been cleared under a proper order of Bombay Customs authorities, who also are reported to have given the particulars for discharge of DEEC obligations. On this, we, as well as, the other Benches as referred to in the citations made by the Ld. Advocate have held that the proper officer to adjudicate is the officer of Customs, through whose port the goods were allowed clearance on a proper satisfaction. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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