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2010 (12) TMI 1046 - AT - CustomsImport - import of specified goods at concessional rate of duty for manufacture of electronic connectors and harnesses, they imported various specified goods (inputs) - housings, terminals etc. were not specified as finished goods in the Notifications – allegation that appellant had misused the Notifications by availing the benefit of concessional rate of duty in respect of the imported goods and using these goods in the manufacture of “parts of connectors” which were cleared as finished goods, wilfully misstated/suppressed facts with intent to evade payment of appropriate Customs duty on the imported goods - appellant submitted that Rule 8 of the 1995 Rules did not confer jurisdiction on the Deputy/Assistant Commissioner of Central Excise to issue the demand notices; SCNs issued without obtaining prior approval of the Chief Commissioner of Customs or the Commissioner of Customs – Held that:- show-cause notices issued in the present case under Rule 8 ibid, by the Deputy/Assistant Commissioner of Central Excise for recovery of differential duty of customs from the appellant in respect of the goods imported by them and cleared on payment of duty at concessional rate in terms of the relevant Customs Notifications are without jurisdiction. The notices should have been issued under Section 28(1) of the Customs Act by the proper officer of Customs, show-cause notices were issued without jurisdiction, appeals stand allowed
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