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2007 (10) TMI 171 - CESTAT, CHENNAICommissioner of Customs or proper officers subordinate to him are the authorities competent to demand duty short-levied on goods imported - ICRDMEG Rules provide for demand/recovery of concession allowed in duty on goods which are found to have been diverted for other use after import availing concession - The Commissioner of Central Excise, cannot issue a Show Cause Notice containing proposals to be adjudicated by another Commissioner
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