2005 (1) TMI 229

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..... r No. 1155 to 1160/03, dated 29-8-2003 [2003 (158) E.L.T. 205 (Tri.)] passed by this Tribunal. In the above mentioned order, the Tribunal has held that the Commissioner of Customs, Bangalore has no jurisdiction to decide the issue following the ratio of the decision of Apex Court in the case of UOI v Ram Narain Biswanath [1997 (96) E.L.T. 224]. The Tribunal held the Order confiscating the 25 bales .....

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