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2020 (8) TMI 555 - HC - CustomsJurisdiction - allegation that Deputy Commissioner was not the competent authority for adjudication in view of the Circular dated 31.05.2011 HELD THAT:- In the Circular, the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs has revised powers of the adjudication of the officers of the Customs. Having perused the clauses (i) and (ii) of Para-5 of the Circular, it is clear that in clause (i) it would be only in case of simple demand of erroneously paid drawback, and where there is a collusion, willful misstatement or suppression, it would be clause (ii) which would be applicable. A perusal of the show cause notice clearly indicates that the petitioner had knowingly classified its goods in a different category in order to avoid duty, and therefore, it would amount to willful misstatement and not a bonafide error. Accordingly, show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs. Petition allowed.
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