TMI Blog2007 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. -1. The Commissioner of Central Excise, Chennai-III vide his Order-in-Original No. 15/2002, dated 31-7-03 had dropped the proposal to demand duty of Rs. 2,92,88,507/- allegedly. short leived on the BOPP films imported by M/s. Pan Electronics (India) Ltd.,(PANEL) on the ground that he lacked jurisdiction to decide the demand notices. impugned goods had been imported through 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority with direction to transfer the proceedings to Commissioner of Customs, Chennai after issue of an appropriate corrigendum. 3. The ld. Counsel appearing for the respondents reiterated the grounds taken in the cross-objection. He argued that the matter could not be remanded to the original authority for transfer of proceedings to the Commissioner of Customs, Chennai for de novo 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er import availing concession. The Rule 8 of the ICRDMEG Rules enables the Central Excise authorities having jurisdiction over the importer's manufacturing facility to demand the short-levy in such a situation. As per Notification No. 27/97-Cus. (N.T.), dt. 7-7-97 as amended by No. 40/97-Cus. (N.T.), dated 10-9-97 and 6/98-CUS. (N.T.), dated 3-2-98, issued under Section 4 of the Customs Act, the 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 suitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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