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Customs Act, 1962 cannot be extended beyond India
Case Law Details
- Case Name
- Seville Products Ltd. Vs Commissioner of Customs (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Seville Products Ltd. Vs Commissioner of Customs, Ludhiana (CESTAT Chandigarh)
Section 1, sub section (2) of the Customs Act, 1962 admittedly is having jurisdiction in only within whole of India and its territories and cannot be extended beyond India and the appellant is located outside of India, therefore, no penalty can be imposed on the appellant under Customs Act, 1962, therefore, I do not find any merit in the impugned order, the same is set aside.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
The appellant is in appeal against the impugned order wherein penalty of Rs. 1 lakh ...
