1997 (2) TMI 304

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..... brief facts are that on 16-11-1987 a consignment of 55 cartons of snap fasteners were seized in Bombay from a transport godown. The respondent herein came forward to claim the goods and further produced a Bill of Entry dated 6-11-1987 under which the goods were imported and cleared through Calcutta Custom House. The department made enquiries with the Calcutta Custom House whose officers also cond .....

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..... l. Commissioner of Customs was in error in having ordered release of the goods in the face of sufficient evidence on record to indicate under valuation and misdeclaration of value. None is present for the respondent despite notice. The perusal of the impugned order shows that it is not in dispute that the goods which were seized in Bombay had been cleared under a proper Bill of Entry in the Calcut .....

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..... House which had been verified in the Custom House. Further action on the basis of the material recovered in search of the premises and other fresh evidence to proceed against the respondent ought to have been taken only by the Calcutta Custom House although the seizure of the goods for action under the Customs Act has taken place in the jurisdiction of the Bombay Custom House, but the adjudicatio .....

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