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2016 (1) TMI 472 - MADRAS HIGH COURT

2016 (1) TMI 472 - MADRAS HIGH COURT - 2016 (41) S.T.R. 180 (Mad.) , 2016 (332) E.L.T. 35 (Mad.) - Maintainability of writ petition - alternative appellate remedy - Re-classifcation of Micom Px40 range of products (IEDs) as “Automatic Regulating or Controlling Instruments and Apparatus” - exemption of customs duty under Notification No.25/99-Cus. - Held that:- Prima facie, the impugned order is appealable before the Commissioner of Central Excise (Appeals), Chennai. In view of the settled legal .....

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or Manufacture of Excisable Goods) Rules, 1996 and whether the respondent has got jurisdiction to demand differential customs duty beyond one year from the date of show cause notice are to be decided only by the appellate authority, but not by this Court.

The second contention raised by the petitioner that the impugned order is a non-speaking order is also not acceptable. In any event, this Court is not inclined to entertain the writ petition, as the petitioner has to challenge the i .....

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t the Order-in-Original No.LTUC/31/2015-AC dated 23.01.2015 passed by the Assistant Commissioner of Large Tax Payer Unit, Anna Nagar Western Extension, Chennai, which is appealable before the Commissioner of Central Excise (Appeals) within sixty days from the date of receipt of the communication, on deposit of the penalty levied and duty demanded therein and produce proof of such payment along with the appeal. The impugned order further shows that the appeal against the order shall lie before th .....

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ng the exemption of customs duty under Notification No.25/99-Cus., dated 28.2.99 read with Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 for the import of parts made for the manufacture of Px40 Micom range of products for the entire period covered under the show cause notice dated 4.12.2014. Finally in the impugned order, the respondent has confirmed the demand of customs duty of ₹ 21,99,45,177/- and also charged interest on the above .....

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n its various factories situated in several parts of the country and registered as a large tax payer unit (LTU) at Chennai. It is also stated that the petitioner company is importing parts of relay falling under Customs Chapter Heading 85 36 under concessional rate of duty by availing exemption under Serial No.112 of Customs Notification No.25/99 dated 28.2.99. While so, in terms of Serial No.112 referred to above, exemption is provided for import of parts required for manufacture of relay, ther .....

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l under the classification of relay, sought for certain particulars, hence, the petitioner furnished the required documents to the respondent satisfying the query on relay. Subsequently, when the petitioner requested for issuance of certificate required under the Customs Notification No.25/99 dated 28.2.99 and enclosed Annexure III vide their letter dated 1.4.2014, the respondent, instead of issuing the certificate, asked the petitioner to explain as to (i) why items declared and cleared as rela .....

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other than those specified in the notification and (iv) why the differential customs duty on the goods imported under concessional rate of duty under bond should not be demanded along with interest, for which the petitioner sent a detailed letter dated 1.4.2014 explaining the factual position about the product manufactured by the petitioner, specifically clarifying that they are manufacturing only two items, namely, P40 and P44T which are nothing but relays and confirmed that products like MU A .....

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14. 4. Aggrieved by the same, the petitioner came to this Court by filing W.P.No.13900 of 2014. This Court, by order dated 14.10.2014, directed the respondent to decide the issue after providing the relied on documents to the petitioner. Pursuant thereto, the respondent issued the show cause notice dated 4.12.2014 and demanded the differential customs duty for 12 years, namely, from August, 2002 to March, 2014 for two types of relays viz., HA/HA-MIDOS range of relays and MICOM range of relays. A .....

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