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2024 (4) TMI 639 - AT - CustomsPenalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme of the Foreign Trade Policy (FTP) and corresponding N/N. 93/2004-Cus dated 10th September 2004 - HELD THAT:- The adjudicating authority appeared not have given credence to the revision accorded by Norms Committee; moreover, the adjudicating authority appeared to have misconstrued the purpose of section 12 of Customs Act, 1962, which has the sole reference to the First Schedule to Customs Tariff Act, 1975, and ‘scope for determining eligibility for exemption in a notification issued under section 25 of Customs Act, 1962 intended to operationalise a scheme in the Foreign Trade Policy (FTP) with objectives of its own by visiting the declared classification intended for ascertaining rate of duty. Supplanting of the one by recourse to unconnected jurisdiction of the other deprives the impugned order of legal validity. Compounding this glaring lacunae in an adjudication exercise, already compromised in the manner set out, are the developments since its culmination. The amending of the licence by the competent authority and the issuing of ‘export obligation discharge certificate (EODC)’ by the licencing authority may have given the adjudicating authority cause for pause had these been available then. In view of these several foundational lacunae, the adjudicatory process, found wanting as model of legality and propriety, warrants appropriate rectification. To enable that, the impugned order is set aside and the matter remanded to be heard afresh for disposal after affording opportunity to the notices to make oral and written submissions. Appeal allowed by way of remand.
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