Rule 8. Recovery of duty in certain case

Official text

Rule8. Recovery of duty in certain case. —

(1) The importer who has availed the benefit of an exemption notification shall usethe goods imported in accordance with the conditions mentioned in the concernedexemption notification or take action by re-export or clearance of unutilisedor defective goods under rule 7 and in the event of any failure, the DeputyCommissioner of Customs or, as the case may be, Assistant Commissioner ofCustoms having jurisdiction over the premises where the imported goods shall beput to use for manufacture of goods or for rendering output service shall takeaction by invoking the Bond to initiate the recovery proceedings of the amountequal to the difference between the duty leviable on such goods but for theexemption and that already paid, if any, at the time of importation, along withinterest, at the rate fixed by notification issued under section 28AA of theAct, for the period starting from the date of importation of the goods on whichthe exemption was availed and ending with the date of actual payment of theentire amount of the difference of duty that he is liable to pay.

(2)Notwithstanding anything specified in these rules in relation to removal andprocessing of imported goods for job work, the importer shall be responsiblefor ensuring that the said goods are used in accordance with the purposesprovided in the exemption notification and in the event of failure to do so,the Jurisdictional Deputy Commissioner of Customs, or, as the case may be, theAssistant Commissioner of Customs having jurisdiction over the premises wherethe imported goods shall be put to use for manufacture of goods or forrendering output service, shall take action w1der these rules, withoutprejudice to any other action which may be taken under the Act, rules orregulations made thereunder or under any other law for the time being inforce.