Sections 32 (1), 121 and 196 Customs Rules, 2001, RR 335 and 341 Section RO 375 (I) / 2002, Dated, 15 6 2002 Transaction False Announcements Port Interior and Port Destination Procedure Jurisdiction not decided went. Customs, Excise and Sales Tax Appellate Tribunal port of entry and port of import goods Various customs officials at the import port examined the goods, prepared a report of infringement, issued showcase notices and order in the original customs, excise and sales tax. Passed. The appellate tribunal allowed the importer's appeal and, on the sole point of jurisdiction established by the authorities, actually rejected the order, saying that the action against the false declaration demanded the proper registration of the Rule 341 of the Customs Rules 2001 Was launched at the port. , Read with R-335, only the authorized customs personnel at the port of this entry to check if the declaration was correct or the goods conformed to this declaration? tion clauses do not give customs authorities the authority to initiate judicial proceedings and at the same time the port of entry shall still be governed by a notification issued by the Central Board of Revenue, the customs authorities to the regional jurisdiction. The Office of Revenue acknowledges that the territorial jurisdiction over customs personnel stationed at the port of the Customs, Excise and Sales Tax Appellate Tribunal does not decide the case, therefore, there is no need to consider the merits of the matter. Is.
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