2026-VIL-654-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Compliance with IGCR Rules for availing concessional Customs duty, Import of goods in excess to declared under Rule 5 of the IGCR Rules - Appellant imported goods at concessional rate of duty under Notification No. 50/2017-Cus dated 30.06.2017, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 (IGCR Rules) - The Department alleged that the appellant violated Rule 5 and Rule 6 of the IGCR Rules by not declaring the actual quantity of goods imported and thus not being entitled to the concessional rate – HELD - There is no dispute about the nature of the goods imported, the conditions subject to which the exemption notification was available and that the Notification was available to the products manufactured by the appellant - The responsibility to ensure compliance with the IGCR Rules lies with the jurisdictional Assistant Commissioner or Deputy Commissioner of Customs and the Assistant Commissioner at the port of importation. In the absence of any evidence to show that either of the two officers committed any irregularity, the demand of duty on the appellant cannot be sustained - It is impossible that the jurisdictional Assistant Commissioner received a declaration for a lesser quantity but communicated a much larger quantity to the Assistant Commissioner at the port of import, or that the Assistant Commissioner at the port allowed clearance of goods in excess of the quantities declared by the jurisdictional Assistant Commissioner. The impugned order is set aside and the appeal is allowed
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