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2014 (2) TMI 730 - HC - CustomsJurisdiction of Commissioner of Customs - Classification of goods - Bituminous coal or steam coal - Held that:- The notice as reproduced hereinabove, first and foremost proposes to adopt certain classification which, in the opinion of the department, would be correct for the imported goods rejecting the classification canvassed by the petitioner. It is in this context that in para 24(1) of the notice calls upon the petitioner show cause why the classification of the imported goods under heading 27011920 should not be rejected and why the same should not be re-classified under the heading 27011200 of the First Schedule to the Customs Tariff Act, 1975. Further proposals are only consequential in nature and includes proposal for adopting correct classification and quantifying the differential customs duty on 37000 MT of coal imported by the petitioner. Proposal is also for recovery of the differential customs duty with interest - this is not a case where recovery of duty under section 28 of the Act is preceded the finalisation of the classification. As a matter of fact, the very notice issued is for finalization of the classification on the basis of the proposal and the prima facie opinion of the department rejecting the classification presented by the petitioner. - same is not without jurisdiction. Appellant contended that if the adjudication were to be undertaken by the Commissioner, the petitioner would lose its valuable right to appeal. - If the Commissioner under the provisions of the Act and the Rules framed thereunder is competent to adjudicate certain issues, merely because the noticee in such case may lose one stage of appeal would not render the action of the Commissioner per se without jurisdiction. - Decided against assessee.
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