Goods imported under Notfn. 13/97-Cus - SCN issued by Commissioner of Customs is beyond jurisdiction
THE appellant imported certain inputs and claimed concessional rate of duty in terms of Notf. 13/97-Cus and by following the procedure set out in Customs (Import of Goods at Concessional Rate of duty for Manufacture of Excisable Goods) Rules, 1996 notified by Notif. 36/96-Cus(NT) dated 23/07/1996.
Since only a part quantity of these inputs was utilized in manufacture of the final product, a SCN was issued by the Commissioner of Customs, Pune to the appellant for demand of differential duty from the appellant and which demand was upheld.
Before the CESTAT, it is submitted that the Commissioner of Customs has no jurisdiction to issue SCN inasmuch as as per Condition no. 8 of the Rules, the Assistant Commissioner, Central Excise is required to affect the recovery of the differential duty.
The Bench emphasized that it was not going into the merits of the case and after extracting the contents of rule 8 of the Rules, 1996 concluded that the SCN issued by the Commissioner of Customs was beyond his jurisdiction.
Accordingly, the order was set aside and the appeal was allowed.