Aravind Kumar, J.— The Commissioner of Customs has preferred this appeal questioning the order dated 29-8-2003 passed by the Customs, Exercise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. C/40, 48, 49, 57, 65 and 66/2002 whereunder the Tribunal has allowed the appeals filed by the appellants and has set aside the order of the Adjudicating Authority dated 5-12-2001 passed in Order-in-Original No. 35/2001 and remanded the matter back for adjudication by the competent jurisdictional authority after due investigation of the facts by holding that Adjudicating Authority at Bangalore had no jurisdiction. Further, the order of the adjudicating authority passed by invoking the powers of Section 28 of the Customs Act, 1962 has also been set aside. It is this order which is under challenge before this. Court by the revenue.

2. This matter has been admitted on 28-2-2007. Following substantial questions of law are framed for consideration and decision of this Court:

(i) Whether the Tribunal has committed an error in holding That the Department cannot confiscate the smuggled goods without establishing the point where the customs barrier is breached?

(ii) Whet