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TMI Blog2008 (7) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of Customs Notification 32/97-Cus. in respect of betel nuts imported and cleared under a few Bills of Entry in November - December 2005. He has also held the goods liable to confiscation under Section 111 of the Customs Act and has imposed a fine of Rs. 10 lakhs under Section 125 in lieu of such confiscation. The learned Commissioner has also imposed a penalty of Rs. 5 lakhs under Section 112 of the Act on the importer, besides personal penalties under the same provision on the partners of the firm. The betel nuts in question were imported for the job work of manufacturing tannin for the overseas customer and the transactions were to be in accordance with the procedure laid down under the Customs (Import of Goods at Concessional Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms duty forgone under Notification 32/97-Cus. is not sustainable on facts or in law. The appellants accordingly claim strong prima facie case on merits. 2. The learned counsel has, at the outset, made an endeavour to oust the jurisdiction of the Commissioner of Customs to pass the impugned order. It is his submission that, under Rule 8 of 1996 Rules, the authority to recover the Customs duty forgone by the importer, on the ground of the imported raw material not having been used for the intended purpose in his factory, was with the Assistant Commissioner/Deputy Commissioner of Central Excise having jurisdiction over the factory. This jurisdictional objection is contested by the learned SDR. We are also not impressed with the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. The learned Commissioner has recorded certain other findings such as generation of large amount of waste , which do not appear to be pertinent to the issue, which he was called upon to consider. 5. In the result, there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalties. 6. The remaining application is for out-of-turn disposal of the appeal. The learned counsel submits today that the appellants have since received another show-cause notice for recovery of Customs duty, confiscation of goods etc. in relation to betel nuts imported in the past. It is submitted that this show-cause notice raises the same allegations as in the subject show cause notice and seeks to demand duty to the tune of Rs. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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