COMMISSIONER OF CUSTOMS Vs. MD. AHMED ALI KHAN

JUDGEMENT

(1.) The following questions arise for determination in this application for reference under Sec. 130 of the Customs Act:

(2.) The facts giving rise to filing of the present application may be summed up thus:

(3.) Being dissatisfied, the respondents preferred an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata and by the order dated November 12, 1997 the Tribunal set aside the order of imposition of penalty and confiscation on a question of jurisdiction.