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TMI Blog2009 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... he sending EOU and receiving units shall watch movements and to see whether the goods have been actually received in the unit or not. - Excise Department is vested with the powers of Customs as well - It cannot be said that notices are issued without jurisdiction - 4137 of 2001 - - - Dated:- 9-11-2009 - Bhagwati Prasad and S.R. Brahmbhatt, JJ. REPRESENTED BY : Trivedi Gupta, for the Petitioner. S/Shri Asim J. Pandya, Mrs. Suman Khare and Varun K. Patel, for the Respondent. [Order per : Bhagwati Prasad, J. (Oral)]. - The present Special Civil Application has been filed against the notice issued by the Excise and Customs Department Vapi. The case of the petitioners in the present petition is that the petitioner co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Bombay Port and at Bombay Port it is alleged that the Customs Authorities have examined the material and in that examination it is revealed that the goods are not of what it was stated in the Letter of Permission to import. Therefore, the writ petition is sought to be held maintainable and the same being against a notice which was issued without jurisdiction. 6. Learned counsel for the respondents, per contra, submitted that entire Customs and Excise Department at Vapi have jurisdiction to make inspection and the goods were seized under the reasonable belief that the items were not being waste and scrap and that the description of the goods shown on some of Bills of Entries did not tally with the description on the date of the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the powers of Customs as well. In that view of the matter, when the superficial examination of the material was made at Mumbai port and thereafter a detailed examination has been done at Vapi where the material is supposed to be used and on the basis of the said detailed examination, if a notice is issued, it cannot be said that the said notice is without jurisdiction. 8. At this stage, the learned counsel appearing for the Department has brought to the notice of the Court Circular No. 88/98-Cus., dated 2-12-1998 issued by the Government of India, Ministry of Finance, Department of Revenue which provides for degree of supervision of the department officers on movement of raw materials, components, finished goods and manufacturing proces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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