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2019-VIL-157-CESTAT-DEL-CU

CUSTOMS CESTAT Case

Customs - whether the Commissioner, Customs has competent jurisdiction to issue a show cause notice proposing confiscation, to a 100% EOU under the supervision of Central Excise Officers - Whether the show cause notice is within the period of 6 months in terms of Section 124 of the Customs Act – HELD - In the case of EOU there is duality of jurisdiction. The proper Officer of Excise has jurisdiction till the goods are warehoused and are released for clearance, but beyond this stage, the proper officer is the one under Customs Act. Thus, the moment the manufactured goods enter the precincts of Customs Commissionerate they have to be dealt with by them - Since in the present case, the goods were intercepted at Mumbai Customs area. They had already reached into the jurisdiction of Customs Commissionerate. Thus, the Commissioner, Customs was the competent /”proper Officer” to issue the impugned SCN. The issue of jurisdiction is therefore decided against the appellant - the seizure under Section 110 connotes something different from the simple and mere detention of the goods for the examination thereof for sake of reason as mentioned in Section 110(1) of Customs Act - the detention is a case prior of acquiring convection that seizure is required and hence is different from seizure. As per Section 124 of Customs Act, period of 6 months has to reckon from the date of seizure. Resultantly, the show cause notice is well within the limitation period - no infirmity in the order while relying upon the confessional statement of the proprietor of the appellant for confirming the impugned demand – assessee appeal is dismissed

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