Customs Act, 1962 cannot be extended beyond India

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.

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