9911796707
TMI Blog2007 (7) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing both sides duly represented by Shri M.N. Saiyed, learned Consultant appearing on behalf of the appellant and Shri Samir Chitkara, learned SDR appearing on behalf of the Revenue, I find that the appellant had imported the goods free of duty in terms of provisions of Notification No. 53/97-Cus., dated 3-6-97. However, the said goods were subsequently cleared by them, without accounta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the same is without jurisdiction inasmuch as the officers attached to the Commissioner of Customs, Ahmedabad in respect of the goods cleared clandestinely from EOU not functioning under his jurisdiction are not having any jurisdiction to decide the duty. He further observed that inasmuch as the demand of duty is liable to be set aside, the penalty imposed under Section 114A of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re seizure of such goods took place and proper officer having jurisdiction over place of seizure are competent to initiate proceedings. Reliance was also placed upon the decision in case of Kandla Clearing Agency v. CC, Kandla reported in 2003 (158) E.L.T. 86. 5. Commissioner (Appeals) has further observed that Notification No. 15/2002-Cus. (N.T.) dated 7-3-2002, as amended, specifies the jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e warehouse in violation of the condition of Notification No. 53/97-Cus., dt. 3-6-97. As such, in view of the above discussion, I hold that the same are liable for confiscation inasmuch as the same were seized at Surat. The value of seized goods is to the tune of Rs. 10 lakhs. As such, redemption fine of Rs. l lakh cannot be considered to be on the higher side, especially when the duty and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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