2008 (12) TMI 451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....conducted by the officers attached to the Office of the Additional Director General, Directorate General of Central Excise Intelligence (ADG, DGCEI) on 29-1-2003 at the premises M/s. Copier Force India Limited (CFI) and its associates. Statements of various persons recorded and documents recovered indicated that CFI had illicitly procured used photocopier components of foreign origin without paying the customs duty; they and had manufactured photocopiers and cleared clandestinely evading central excise duty due thereon. The Additional Director General, DGCEI, Chennai issued a Show Cause Notice No. 35/2003 dated 13-8-2003 alleging illicit import of photocopier sub-assemblies by CFI and dummy units floated by it and diversion by an EOU, M/s. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eaports-Imports) [2009 (235) E.L.T. 304 (Tribunal)] had found an order of the Commissioner of Customs, Custom House, Chennai demanding duty on photocopiers found to have been cleared by misdeclaring the assessable value to the customs and imposing penalties on the importer to be ab inito bad in law on the ground that the Show Cause Notice in that case had been issued without jurisdiction by the ADG, DGCEI, Chennai. Ld. Counsel claimed that the impugned order was also passed on adjudication of allegations contained in a Show Cause Notice issued by the Additional Director General, DGCEI, Chennai and that the ADG did not have jurisdiction to issue the Show Cause Notice. The impugned order was therefore not sustainable and deserved to be set as....