Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 › Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Rule 8. Recovery of duty in certain case

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Official text

Rule 8. Recovery of duty in certain case. — The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for the intended purpose and in case they are not so used take action to recover the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of importation, along with interest, at the rate fixed by notification issued under Section 28AB of the Customs Act, 1962, for the period starting from the date of importation of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that he is liable to pay.

Judgments on Rule 8

  • The Commissioner Of Customs vs The Customs — Madras High Court, 1 Nov 2022. Where goods are imported at a concessional rate of duty for manufacture of excisable goods, the Central Excise officer is competent under Rule 8 of the 1996 Rules to verify end-use and recover the duty differential with…
  • M/S Pioneer Soap And Chemicals vs Union Of India And Another — Delhi High Court, 4 Jul 2013. Under Rule 8 of the 1996 Rules, interest for failure to use imported goods for the intended end-use is chargeable by force of the Rule itself, and the reference to Section 28AB therein is only for adopting the rate of…