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TMI Blog2018 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... n made by the lower authorities and they have straightway gone ahead and the adjudicated the matters relating to classification of the Rear Axle Shaft. The matters are remanded back to the adjudicating authority, who is directed to refer the matters with all the material including Chartered Engineer Certificate to the office of DGFT - appeal allowed by way of remand. - C/54712, 54713, 55690, 55691/2014-CU[DB] - A/60041-60044/2018-CU[DB] - Dated:- 22-1-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. A.K Saini, Advocate - for the Appellant(s) Sh. Atul Handa, A.R. - for the Respondent(s) ORDER Per: Devender Singh In these set of appeals, as the issue involved is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aft but Rear Cart axle/Trolley Axle/Trailer axle square fitted with hubs/ without hubs. 5. In the above set of facts, show cause notices under Customs Act, 1962 were issued after investigation and the demands were confirmed along with interest and penalty under Section 114 of Customs Act and the benefit of DEPB was sought to be denied. The matters were adjudicated resulting in denial of DEPB and confiscation of goods and imposition of penalties. The appellants went in appeal but did not get relief in appeal. Aggrieved from the same, the appellants have filed these appeals. 6. Ld. Consultant for the appellants submit that there is no jurisdiction of Customs authority to adjudicate on description and classification declared for DEPB pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export goods, the matters has to be referred to DGFT under Section 13 of the Foreign Trade (Development and Regulation Act, 1992), and the word description occurring in the circular does not extend to adjudication on description or classification. Admittedly, no such reference has been made by the lower authorities and they have straightway gone ahead and the adjudicated the matters relating to classification of the Rear Axle Shaft. This Tribunal has also taken a similar view in the case of Vishal Exports Overseas Ltd. (supra;). 9. In view of the above settled position, the impugned orders of Ld. Commissioner (A) are set aside and the matters are remanded back to the adjudicating authority, who is directed to refer the matters with a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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