9911796707
TMI Blog1991 (10) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... al premises of Shri SDV Rajkumar, on a reasonable belief that the same were kept for export outside India and formed part of a consignment involved in OR No. 21/82 of CPP/Arantangi. The proceedings instituted after investigation resulted in the order of the Assistant Collector, Trichy dated 1-2-1989 exonerating the respondents herein of the charges. The Department preferred an appeal before the Collector (Appeals) contending inter alia that the original authority has passed the order without any territorial jurisdiction and the evidence on record did not warrant giving benefit of doubt to the respondents herein The lower appellate authority negatived the contentions and rejected the Department s appeals. It is against this order of the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question formed part of certain goods involved in OR No. 21/82 of CPP/Arantangi. Due investigation was carried out by the Departmental authorities and the result showed that the goods involved in that case were intact and had nothing to do with the goods under seizure. Be that as it may, statements were recorded from Respondents Smt. Daisy Epiphanes and Regina Rajkumar who are mother and daughter and Smt. Daisy stated that the saris were purchased by her on 2-9-1982 vide bill No. 2189 from Kalameena Fabrics, Bangalore and the saris were purchased in connection with Christmas season and ensuring wedding of her grand-daughter. She further stated that she received a sum of Rs. 3285/- as pension for the whole year. Verification was also done b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record at all to connect the respondents with the commission of any offence. The goods were seized only on the ground that they formed part of other offending goods referred to supra, which also on verification was found to be not correct. Purchase of the goods has been established by a bill which also has been found to be true on verification at Bangalore. 6. The plea in regard to want of jurisdiction has no substance in law. It is a well settled proposition of law that want of territorial jurisdiction would not ipso facto vitiate the order unless plea relating to jurisdiction has been taken at the earliest opportunity. I find that the lower appellate authority has found that during the period from 13-1-1988 to 15-2-1989, the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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