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2019 (12) TMI 572 - KERALA HIGH COURTSurrender of un-utilised MEIS scrips - Classification of export goods - Salmonidae - whether classified under HS Code 03031900 or under ? - HELD THAT:- While it may be a fact that under the Customs Act the Customs authorities do look into the classification of a commodity for the purposes of recovery of the Customs duty evaded or avoided at the time of import/export of goods, it does not follow that the JDGFT is denuded of its jurisdiction with regard to the matters covered by the Foreign Trade (Development & Regulation) Act and Rules. In the instant case the action taken by the JDGFT is traceable to the power conferred on him under the Foreign Trade (Development & Regulation) Act, 1992 and hence, so long as the JDGFT has only found that there has been mis- classification, and consequent mis-declaration of goods, by the petitioners while claiming and receiving export benefits, he cannot be seen as acting without jurisdiction, or in excess of jurisdiction, while taking remedial action against the petitioner exporters. There is no jurisdictional error occasioned by the JDGFT while passing the orders impugned in these writ petitions - as per the Foreign Trade (Development & Regulation) Act and Rules, there is an appeal provided against the impugned orders of the JDGFT, before the DGFT, which the petitioners can effectively pursue. Petition dismissed.
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