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Sh. H. Ismail Quilon vs The Commissioner Of Customs & Central ... on 10 July, 2001 cites

Union Of India (Uoi) And Ors. vs Ram Narain Bishwanath And Ors. on 5 December, 1996

a) We find, that the lower authority has determined, that the appellant had cleared non-bonafide baggage, through Banglore Air Cargo Complex, using the passports of S/Shri Anil Kumar, Fazal and others. If that be so, and the goods were released on a Baggage Declaration made, filed and cleared at Banglore Air Cargo, then we do not find that the Additional Collector Trivandrum had the jurisdiction to sit and decide, whether the clearance on Baggage Declaration Form made by the proper officer at Air Cargo Banglore, was in order or otherwise. The jurisdiction rested with the officers of Air Cargo Banglore. We rely on the decision of Supreme Court in the case of UOI Vs. Ram Narain Bishwanath 1997 (96) ELT 224 (SC) wherein the S.C had held
Supreme Court of India Cites 0 - Cited by 31 - Full Document
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