2026-VIL-602-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Violation of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, Allegation of excess import – Appellant imported super absorbent polymers and untreated fluff pulp for manufacture of baby diapers – Dept case that the appellant had not followed the procedure prescribed under IGCR rules and, therefore, was not entitled to the benefit of concessional rate of duty under Notification No. 50/2017-Cus dated 30.06.2017 – HELD - The responsibility for any excess clearance of goods lies with the jurisdictional Assistant Commissioner or the Assistant Commissioner at the port of import, who were responsible for allowing clearance based on the declarations made by the appellant. In the absence of any evidence showing which of the two officers committed the irregularity, the demand of duty and penalty on the appellant cannot be sustained, as it could only be presumed that the concerned officers were satisfied with the quantities declared and cleared the goods accordingly - Rule 8 of IGCR Rules provides for recovery of duty if the importer fails to use the goods for the purpose indicated. In this case, there is no dispute that the goods were used for the purpose for which they were imported. The only case of the department is that the appellant had imported goods in excess of the declarations made before the jurisdictional Assistant Commissioner of Deputy Commissioner, which is not possible - In the absence of any recording as to which of the two Assistant Commissioners committed the irregularity, the demand of duty on the appellant cannot be confirmed. It can only be presumed that the jurisdictional Assistant Commissioner and the Assistant Commissioner of Customs at the port of import were satisfied about the quantities declared cleared the goods accordingly - The impugned order is set aside and the appeal is allowed
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