Customs duty can be demanded only by officer having jurisdiction on import

Samudra Dredgers (UK) Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

Learned Counsel further submits that Commissioner of Cochin does not have jurisdiction to demand duty in the present case, just because the vessel was seized at Cochin; the vessel entered India in May 2011 through Nagapattinam wherein it was idling as a foreign going vessel; it was duly converted from foreign run to coastal run in Paradeep Port; if at all its opined that the dredger was imported into India for home consumption, it was in Paradeep; custo

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