Jyoti Balasundaram, Member (J)

1. This appeal has been preferred against the order of the Collector of Customs, confiscating 60,000 kgs of polyester staple fibre imported by the appellants and sold to one Soma Textiles, Ahmedabad in contravention of the terms and conditions of the advance import licence and the conditions stipulated in Notification No. 117/78 under which the goods had been imported and cleared free for duty, and imposing penalties upon both parties. The case of the Department is that goods imported under advance licence were sold to Soma Textiles on the basis of the markings on the wrappers used to pack polyester fibre and bale numbers corresponding to shipping marks found on certain Bills of Entry.

2. At the outset, Shri M.A. Rangaswamy, learned counsel for the appellants raised the preliminary point of jurisdiction of the Collector, Ahmedabad, to adjudicate upon an offence in relation to import at Bombay port and cited several decisions of this Tribunal in support of his contention that adjudication can only be by the Collector at the port of import. He seeks a decision on the issue of jurisdiction, which is the sheet anchor of any proceeding and which cuts at