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Circular No 906/26/2009-CX

F.No. 208/1/2005-CX 6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi, dated 3^rd December, 2009

To,

All Chief Commissioners of Customs and Central Excise (including LTU),
All Director Generals,
All Commissioners of Customs and Central Excise (including LTU)

Madam/Sir,

Subject : - Circular No. 824/1/2006-CX-Clarification regarding prospective implementation of orders – regarding.

Attention is invited to Board’s Circular No. 824 /1 /2006-CX dated 16^th January, 2006 on the aforesaid subject. It has been reported that some of the Commissionerates have taken a view that once an order has been passed on issues like classification/valuation etc., in that case, all subsequent removals must follow the said order even though appeal of the assessee against the said order is pending. It has further been reported that in case of removal without conforming to the said order, the goods have been seized on the ground that these have been cleared in violation of the order passed by the Adjudicating Authority.

2. The issue has been examined. It is clarified that the said circular nowhere provided for seizure of goods, which are cleared not in conformity with the adjudication order when the appeal against the said order is pending. Therefore, in such cases protective show cause notices should be issued to safeguard the revenue, and seizure of goods only for the aforesaid reason should not be effected.

3. Trade & Industry as well as field formations may be suitably informed.

4. Receipt of this circular may kindly be acknowledged.

5. Hindi version will follow.

(Madan Mohan)

Under Secretary to the Government of India

Amit R Gupta