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TMI Blog2007 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai port during the period 1999-2002. PANEL paid a concessional rate of Customs duty on the goods in terms of Notification No. 64/95-Cus., dated 16-3-95 as amended by Notification No. 48/96-Cus., dated 23-7-96, 13/97-Cus., dated 1-3-97 and 25/99-Cus., dated -28-2-99 as amended by Notification No. 20/2001-Cus., dated 1-3-2001. The concession was subject to the importer following the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules. The Commissioner of Customs (Imports), Chennai passed an order under Section 129D and an appeal was filed against the said order of the Commissioner of Central Excise, Chennai-III, before this Tribunal. The Tribunal dismissed the appeal finding that the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication. The Commissioner of Central Excise did not have powers to demand differential duty on goods cleared through Chennai Customs. As the respondent was located in the jurisdiction of Commissioner of Central Excise, Chennai-III, he could have demanded duty short-levied only if any goods imported had not been used for the purpose envisaged in the notification and had been diverted. Rule 8 of the ICRDMEG Rules empowered the Jurisdictional Commissioner of Central Excise to demand duty relating to imported goods only in such an eventuality. 4. It was also submitted that Notification No. 25/99-Cus., dated 28-2-99 was amended by Notification No. 20/2001-Cus., dated 1-3-2001, which clarified that plain plastic films included Biaxial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Customs, Chennai port has jurisdiction in customs matters over Chennai port area. These powers cannot be exercised by the Commissioner of Central Excise, Chennai-III. The Tribunal cannot direct the Commissioner of Central Excise to transfer proceedings pursuant to a notice issued by him to another Commissioner after issuing a suitable addendum to the Show Cause Notice. Unless the Board specifically authorizes a different officer to issue notice for recovery of short-levy and to adjudicate the same in terms of Section 5 of the Customs Act, only the proper officer of Customs, Chennai port, can issue and adjudicate a proposal to demand duty short- levied on goods imported through Chennai port. The Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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