TaxTMI 
TaxTMI 
2026 (4) TMI 706
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.... the period October 2018 to June, 2021. The appellant manufactures sanitary napkins falling under the Tariff Heading 9619. For this purpose, it imported super absorbent polymers falling under Customs Tariff Item [CTI] 3906 90 90 and untreated fluff pulp falling under CTI 4703 21 00. Both these goods were imported by the appellant during the relevant period claiming concessional rate of duty under Notification No. 50/2017-Cus dated 30.06.2017, as amended. To avail concessional rate of duty under this exemption notification, the importer had to follow the procedure prescribed under "Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017" [IGCR Rules]. These rules would apply to importers who wish to import goods for use for specified purposes under any exemption notification which is available subject to the condition that these rules are followed. According to the appellant, it had followed these rules and availed the benefit of the Exemption Notification. According to the department, the appellant had not followed the procedure prescribed under IGCR rules and, therefore, it was not entitled to the benefit of the exemption notification and differential duty must be paid.....
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....case may be, Assistant Commissioner of Customs at the Custom Station of importation shall allow the benefit of the exemption notification to the importer who intends to avail the benefit of exemption notification." Rule - 6. Importer to give information regarding receipt of imported goods and maintain records. (1) The importer shall provide information of the receipt of the imported goods in the premises, where the imported goods shall be put to use for manufacture of goods or job work or for rendering output service within two days (excluding holidays, if any) of such receipt to the Jurisdictional Customs Officer. (2) The importer shall maintain an account in such manner to clearly indicate the quantity,- i. and value of goods imported; ii. of imported goods consumed; iii. of goods sent for job work, nature of job work carried out; iv. of goods received after job work; v. of goods re-exported, if any, under rule 7; and vi. remaining in stock, according to bills of entry, and shall produce the said account as and when required by the Deputy Commissioner of Customs, or, as the case may be, the Assistant....
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.... the Commissioner (Appeals) in the impugned order. Submissions on behalf of the appellant 8. Learned counsel for the appellant made the following submissions: (i) The impugned order is improper and of illegal and was passed without considering the appellant's submissions and the demand is liable to be set aside. (ii) Duty demand based on the allegation of excess imports without following the IGCR Rules is unfounded. The appellant had complied with all requirements and availed concessional rate of duty. (iii) The appellant had fully complied with the IGCR Rules 2017 by filing the requisite declaration. (iv) It is not necessary to declare the actual import quantity of import under Rule 5 of IGCR Rules. Therefore, there was no violation of these rules. (v) The appellant fully complied with the IGCR Rules and submitted required intimation to the jurisdictional officer including estimated quantity, value, etc. The jurisdictional officer forwarded the intimation to the customs authorities and no objections were raised at any of the time. (vi) Procedural lapses, if any, cannot be a ground to deny the substantive benefit of the ex....
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....o the Assistant Commissioner or Deputy Commissioner at the port of importation. Sub-rule 3 of Rule 5 states that the Deputy Commissioner or Assistant Commissioner who has jurisdiction over the factory shall forward one copy of information received to the Assistant Commissioner at the Customs Station of importation. On receipt of this copy of this information filed by the importer through the jurisdictional Assistant Commissioner or Deputy Commissioner, the Assistant Commissioner of Customs at the station of importation shall allow the benefit of the exemption Notification. Sub rule 2 of Rule 5 also provides for execution of a bond or a continuity bond with surety or security with the jurisdictional Assistant Commissioner of Deputy Commissioner. In short, the importer has to submit an application in duplicate to the Jurisdictional Assistant Commissioner and also execute a bond. A copy of that application is sent by the jurisdictional Assistant Commissioner to the Assistant Commissioner at the port of importation. The Assistant Commissioner at the port of importation-who is otherwise responsible for collection of the customs duty before releasing the goods-allows the concessional dut....