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TMI Blog2016 (4) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ith law. However, without adopting that course, it was not open to the DRI to have proceeded to issue a Corrigendum/Addendum to the SCN, since in terms of Section 127F(2) of the Act, the exclusive jurisdiction to deal with the matter vested with the CCESC. Hence, the DRI had, on the date it issued the Corrigendum, no jurisdiction to issue Corrigendum/Addendum which made a very significant change to the SCN whereby the classification of the imported goods was changed and the duty demand correspondingly increased. Therefore, the impugned Corrigendum/Addendum is plainly unsustainable in law as it contrary to Section 127F(2) of the Act. Validity of the Corrigendum/Addendum before the CCESC itself - Held that:- this submission appears to be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 212, 20 and 86 pieces of old and used photocopier machines were recovered from the premises. Apart from that, 210 pieces of cartridges and 6580 kgs. of toner were recovered. Further, 41 pieces of old and used photocopier machines were also recovered. Investigations were commenced and statements were recorded which showed that the Petitioners had been importing old and used photocopier machines by undervaluing the goods up to the extent of 50%. In the SCN issued to the Petitioners on 20th December, 2013, the plea of the DRI was that there has been extensive undervaluation of the imported photocopier machines by the Petitioners resulting in evasion of customs duty. 3. It is stated that in order to buy peace, the Petitioners opted to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led a counter affidavit on 5th May, 2015 where, inter alia, it stated that a wrong statement was made by the Petitioner before the CCESC when the matter was heard on 5th December, 2014 that the Petitioners had already agitated the correctness of the Corrigendum before this Court. According to the Respondents, a copy of the present petition was served on them only on 11th February, 2015 and therefore, no writ petition appears to have been filed by 5th December, 2014. 6. In light of the above averments in the counter affidavit, this Court on 2nd December, 2015 directed the Registry to place on record the digital file which was uploaded through electronic filing vide diary no.251539/2014 on 4th December, 2014 at 3:00 PM. The relevant scruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perform the functions of any officer of customs or Central Excise Officer, as the case may be, under this Act or in the Central Excise Act, 1944 (1 of 1944), as the case may be, in relation to the case. 10. DRI does not dispute that by its order dated 24th April, 2014 the CCESC decided to proceed with the applications filed by the Petitioners before it in exercise of its powers under Section 127-C(1) of the Act. The DRI also does not dispute that under Section 127-F(2) of the Act, once the CCESC had decided to proceed with the applications, the CCESC shall have exclusive jurisdiction to exercise the powers and perform the functions of any officer of Customs or Central Excise Officer, in relation to the case. 11. The question th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st, 2014 is plainly unsustainable in law as it contrary to Section 127F(2) of the Act. 16. It was then contended that the Petitioners ought to have agitated the validity of the Corrigendum/Addendum before the CCESC itself. This submission appears to be misconceived since no such Corrigendum/Addendum could have been issued in the first place when the CCESC was seized of the matter. The question of the CCESC deciding the validity of such Corrigendum does not arise in the facts and circumstances of the case. 17. Mr Satish Aggarwala then submitted that the DRI should be granted liberty to challenge the order dated 24th April, 2014 passed by the CCESC. 18. The Court does not wish to comment on the submission except by noting that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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