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TMI Blog2001 (2) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in these appeals filed by M/s. Madras Electro Castings (P) Ltd. and others, arising out of a common order, is whether goods which were imported from abroad and were cleared by the Customs after assessment of Bills of Entries can be seized by the Excise officers exercising power as Customs officer. 2. Shri M.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2820/99/SRB, dated 11-11-1999 held that the proper course was that the Proper officer was to have proceeded with the investigation on the matter and by issuing of show cause notice under Section 28 of the Customs Act on allegation of mis-declaration, etc. But the proceedings had been taken over instead by the Collector of Central Excise without referring the matter to the Collector of Customs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Countering the arguments, ld. DR, Shri S. Sudarsan submitted that under Notification No. 58/92-Cus. (N.T.), dated 31-7-1972, CCE, Madras has been declared to be Collector of Customs within its jurisdiction and as such, the CCE, Madras was competent to adjudicate the matter as Collector of Customs. He further submitted that the goods were cleared by the Customs after execution of a bond for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared by the Customs, Madras after the appellants had filed Bills of Entries and after the Customs had given Out of Charge Order . Once the goods have been legally imported and Customs after due examination and verification has cleared the same, it cannot be called smuggled goods giving the power of seizure to another authority who may also be exercising powers under the Customs Act. The decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other authority having All India jurisdiction. Similar views have been expressed by the West Zonal Bench in the case of CC v. Chandiram Leelaram (supra) holding that adjudication has to be at the Customs House where the Bill of Entry for the assessment of duty on the goods have been filed and completed . The fact that CCE, Madras has been given the power of Collector of Customs vide Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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