S.K. Bhatnagar, Member (T)

1. This is an appeal filed against the order of the Collector of Customs, Calcutta, dated 14-8-1986.

2. The matter was heard at length on 30-1-1987 and 4-2-1987.

3. On these dates we heard the submissions of the parties on the question of jurisdiction.

4. Both the sides submitted their respective versions of the case but the submissions were mainly confined to the question as to whether in view of the facts and circumstances of the case, the Calcutta Customs had the jurisdiction to take action under the law.

5. Both the sides also submitted their written briefs and referred to the action of Paradip Customs as well as Calcutta Customs and cited various provisions of relevant Acts and case laws in support of their respective contentions.

The learned Counsels for the appellant submitted that Mrs. Ramnarain Biswanath, as Letter of Authority holder, imported 1514.790 metric tonnes of Second Grade G.P. Sheets/Coils amounting to Rs. 26,79,475.25 p. These goods were shipped from Japan on 31st January, 1985. The Appellant paid the full C. & F. value of the goods as also the insurance premium on 11-3-1985 and 18-2-1985 respectively.

6. The goods arrived at Paradip Po