9911796707
TMI Blog1996 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of goods seized by him. 2. The contention that the appeal is not maintainable has been rejected in the earlier order which has been recalled and the contention is not being pursued at this stage. 3. The goods were seized at Taloja in Raigad District of Maharashtra State. The learned Counsel for the appellant contended that Taloja is in Taluka Panval of District Raigad which, according to Shri T.R. Malik, SDR is the new name for the erstwhile Kolabe District. The seizure was effected by Collector of Customs (Preventive), Bombay under the belief that the goods in question which were imported by a ship at Mangalore Port for breaking up were partly removed clandestinely and partly removed on payment of duty misdeclaring the value. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer having reason to believe that the goods are liable to confiscation under Act may seize such goods. Sub-section (2) requires that where the goods are seized under Section (1) and no notice in respect is given under Section 124(a) (informing him of the grounds on which it is proposed to confiscate the goods or impose penalty) within six months from the seizure of goods, the goods shall be returned to the person from whose possession they were seized. According to the proviso, the period of six months may, on sufficient cause being shown, be extended by the Collector of Customs for a period of not exceeding six months. The Tribunal has taken the view that such extension can be granted only after issuing show cause notice and opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Railway authorities was only a detention order which could be issued only if it was not practicable to effect seizure physically. The Tribunal further held that an adjudicating authority can exercise power only within the territorial jurisdiction notified under Section 4 of the Customs Act, 1962 that a Collector can adjudicate in respect of goods and persons only if the cause of action arose within his territorial jurisdiction, that it is the basic act of import which initially gives rise to cause of action, that an order passed under Section 47 of the Act by a proper officer must be respected by other officers and the Collector of Customs, Calcutta cannot have reason to believe that the goods were liable to confiscation in the face of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance licence under Notification No. 117/78. The appellant filed Shipping Bill at Cochin for export in dischage of export obligation. Documents seized by officers attached to Cochin Custom House showed that the imported goods had not been utilised in the goods sought to be exported and only locally made goods were used. The Customs authority at Cochin issued show cause notice followed by an adjudication order holding that the appellant had made a wrong declaration in the Shipping Bill and was liable to pay duty on the goods imported at Madras. The Tribunal set aside the order on the ground of lack of territorial jurisdiction, relying on the decision in Metro Exports case. 8. All the above decisions were in cases of irregular clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion who can issue such notice or on whose behalf it can be issued and can pass an order of extension of period. 9. The above principle cannot apply to clandestinely imported goods, that is, goods in respect of which no order has been passed under Section 47 of the Act and no assessment has been made. In such a case, there is no assessment or order passed by a proper officer having territorial jurisdiction over the place where the goods have been seized. The proper officer having jurisdiction over the place of clandestine import and the proper officer having jurisdiction over the place of seizure, either of them can take action. The latter can himself take action or he can bring the facts to the notice of the former, who can thereupon take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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