2024-VIL-369-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Import of Knitted Polyester Fabrics and various other Electrical goods by SEZ unit - Rejection of Value declared by SEZ unit - Demand of differential Customs Duty from DTA unit under Section 28(4) of the Customs Act along with consequent interest with respect to respective imported goods – Validity of demand based on show cause notice which is yet to be adjudicated - HELD – show cause notice was issued proposing rejection of value declared by said SEZ Unit and demanding differential duty along with interest from DTA buyers (including the appellant) with respect to respective imported goods. The said show cause notice is yet to be adjudicated. However, the learned Adjudicating Authority has adopted the value proposed to be re-determined in the said SCN and confirmed the demand accordingly - the determination of value proposed in the SCN is done depending on a show cause notice which has yet to be adjudicated. This is erroneous as value proposed in SCN cannot be made basis to raise and confirm the demand in the present case without adjudication - It is nothing but putting the cart before the horse. Perhaps it is a fit case, where common adjudicating authority for two jurisdictions should have been appointed by the CBIC - An allegation which is yet to be decided in a show cause notice cannot be made evidentiary basis to sustain demand in another - An allegation which has not faced judicial scrutiny does not merit to be treated as authoritative evidence – the impugned order is set aside and appeals are allowed by way of remand
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