J. P. Devadhar, J. - (1.)A short but interesting question of law raised in this petition is, whether, the Commissioner of Customs, Bombay has jurisdiction/authority to demand customs duty from the petitioner in respect of goods which are not at all imported by the petitioner at the Bombay port
(2.)The facts relevant for this petition are that on 16/2/1994 an advance licence was issued by the licensing authorities at Delhi permitting the petitioner to import duty free raw materials amounting to Rs. 22,82,803/- with corresponding export obligation as more particularly set out in the licence. The said licence was valid for 12 months. The port of registration mentioned in the licence for the purpose of imports was the port at Bombay. The said licence was duly registered at the Customs House at Bombay.
(3.)It is the case of the petitioner that before utilisation of the said licence, the petitioner applied to the Licensing authorities at Delhi for change of Port of registration from Bombay to New Delhi and the same was allowed by the licensing authorities at New Delhi. Thereafter, the petitioner imported raw materials under the said advance licence at New Delhi by air. The said raw materials were allowed duty free clearance as per Notification No. 203/92- cus dated 19/5/1992 under the above value based advance licence. On fulfilment of the export obligation the petitioner applied for discharge of bond/ legal undertaking along with the requisite certificate from the Range Superintendent, central Excise, NOIDA regarding non availment of input stage credit under Rule 50-A or 57-A of Central Excise Rules, 1944. The licensing authorities at New Delhi, after due verification of the documents have issued discharge certificate on 14/2/ 1997 in favour of the petitioner.