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2009 (12) TMI 267 - HC - CustomsClassification-Jurisdiction- The petitioner-company is carrying on business of manufacture and export of steel castings, forged assembly parts and other products including forgings to various countries in Europe and USA and has been awarded One Star Export House status by the Director General of Foreign Trade (DGFT), Government of India, New Delhi. The petitioner manufactures/forges a stainless steel product called ‘raised hatch’/hatch’ used in barges for transporting goods over water. A notice was issued by the Directorate of Revenue Intelligence, Customs & Central Excise, Lucknow Zone, Lucknow on 30-9-2008 to the petitioner company under Section 28 of the Customs Act, 1962 to appear before the Commissioner of Customs, Kanpur and New Delhi for adjudication of the classification ion of ‘raised hatch’ being exported by the petitioner. The petitioner immediately took up the matter with DGFT giving all details about the manufacturing process undertaken by the petitioner and its job work. The petitioner filed a Writ Petition No. 369 of 2009 challenging the notice issued by the Customs and Central Excise, Kanpur in the High Court. Held that- it is find from the scheme of the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992 that whenever a dispute may arise as to the classification of the goods, other than its description, quantity and FOB value, the customs authorities have to refer the dispute for adjudication to DCFF under Section 13 of the Act. It is only if the DGFT as the licensing and also adjudicating authority decides against the licensee, that the customs authorities will get jurisdiction to confiscate and levy penalty on such goods. The writ petition is allowed. The order of the Commissioner of Customs and Central Excise, Kanpur dated 30-3-2009 is set aside.
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