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2016 (4) TMI 1106 - HC - CustomsWhether in the light of the statutory power of CCESC to exclusively exercise the jurisdiction of the officer of Customs, the impugned Corrigendum could have been issued on a date subsequent to the CCESC deciding to proceed with the applications filed before it - Respondent submitted that the order passed by the CCESC deciding to proceed with the application under Section 127C of the Act was passed without hearing the DRI. Held that:- the Court notices that there was sufficient opportunity for the DRI, if aggrieved by the order passed by the CCESC, to have challenged that order in accordance with law. However, without adopting that course, it was not open to the DRI to have proceeded to issue a Corrigendum/Addendum to the SCN, since in terms of Section 127F(2) of the Act, the exclusive jurisdiction to deal with the matter vested with the CCESC. Hence, the DRI had, on the date it issued the Corrigendum, no jurisdiction to issue Corrigendum/Addendum which made a very significant change to the SCN whereby the classification of the imported goods was changed and the duty demand correspondingly increased. Therefore, the impugned Corrigendum/Addendum is plainly unsustainable in law as it contrary to Section 127F(2) of the Act. Validity of the Corrigendum/Addendum before the CCESC itself - Held that:- this submission appears to be misconceived since no such Corrigendum/Addendum could have been issued in the first place when the CCESC was seized of the matter. So, the question of the CCESC deciding the validity of such Corrigendum does not arise. Also the Court does not wish to comment on the submission except by noting that it is over two years since the CCESC passed the above order. If the DRI decides to challenge the said order, such petition will be decided on its merits by the appropriate forum. Therefore, the Court quashes the Corrigendum/Addendum to the SCN and the petitioner is permitted to revive its application before the CCESC in terms of the order passed by the CCESC in the matter. - Decided in favour of petitioner
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