Rule 8 - Recovery of duty in certain case. - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

8. 1 [ (1) ] Recovery of duty in certain case. - 3 [ (1) In the event of any failure on the part of the importer to comply with the conditions specified in sub-rule (1) of rule 7 or where the payment referred in sub-rule (3) and (4) of rule 7 is not paid or short paid, the Deputy Commissioner of Customs or the Assistant Commissioner of Customs , as the case may be, having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service shall take action by invoking the bond to initiate the recovery proceedings of the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of importation, along with interest, at the rate fixed by the notification issued under section 28AA of the Act, for the period starting from the date of import of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that the importer is liable to pay. ] 2 [ (2) Notwithstanding anything specified in these rules in relation to removal and processing of imported goods for job work, the importer shall be responsible for ensuring that the said goods are used in accordance with the purposes provided in the exemption notification and in the event of failure to do so, 4 [ the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, ] having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service, shall take action under these rules, without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or under any other law for the time being in force. ] ************* NOTES:- 1. Numbered vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 2. Inserted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 3. Substituted vide Notification No. 07/2022 - Customs (N. T.) dated 01-02-2022 w.e.f. 01-03-2022 before it was read as The importer who has availed the benefit of an exemption notification shall use the goods imported in accordance with the conditions mentioned in the concerned exemption notification or take action by re-export or clearance of unutilised or defective goods under rule 7 and in the event of any failure, the Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service shall take action by invoking the Bond to initiate the recovery proceedings of the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of importation, along with interest, at the rate fixed by notification issued under section 28AA of the Act, for the period starting from the date of importation of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that he is liable to pay. 4. Substituted vide Notification No. 07/2022 - Customs (N. T.) dated 01-02-2022 w.e.f. 01-03-2022 before it was read as the Jurisdictional Deputy Commissioner of Customs, or, as the case may be, the Assistant Commissioner of Customs