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of <h1>Court quashes order for lack of jurisdiction in Customs Act case.</h1> <h3>JAIN INTERNATIONAL (IMPORTER/EXPORTER) Versus C.C. (PREVENTIVE), KOLKATA</h3> JAIN INTERNATIONAL (IMPORTER/EXPORTER) Versus C.C. (PREVENTIVE), KOLKATA - 2019 (366) E.L.T. 74 (Cal.) Issues:Challenge to show cause notice and order-in-original on the ground of lack of jurisdiction.Analysis:The petitioners imported 'Power Energy Drinks' initially classified under Serial No. 2202 10 10, later directed by the department to reclassify under Serial Number 2202 90 90. The petitioners complied and paid the differential amount. Subsequent imports were also classified under 2202 90 90, leading to an impugned show cause notice with five queries, including classification under 2202 10 90, recovery of differential duty, interest, penalty, and enforcement of the bond.The petitioners responded to the show cause notice, but the adjudicating authority held the goods correctly classifiable under 2202 10 90, rejecting the declared classification under 2202 90 90. The bills of entry provisionally assessed were now finally assessed under 2202 10 90, with recovery of duty, interest, and refraining from imposing penalties as the Board rescinded the regulations on provisional duty assessment.The court found the impugned order without jurisdiction as it proposed invoking Section 18 of the Customs Act, 1962 before provisional assessment. Citing relevant cases, the court noted the authorities' unacceptable reclassification of the product and the availability of statutory appeal remedies. However, the court found the impugned order-in-original to be without jurisdiction, leading to the quashing of the show cause notice and order-in-original.In conclusion, the writ petition challenging the lack of jurisdiction in the impugned order was upheld, resulting in the quashing of the show cause notice and order-in-original, with the case being disposed of.
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