HC Dismissed Writ Where Assessee Contended that Customs Authority Doesn’t Have Jurisdiction to Assess IGST Exemption on Import

 ​    Case Details: M/S. Ajwa Dry … Continue reading “HC Dismissed Writ Where Assessee Contended that Customs Authority Doesn’t Have Jurisdiction to Assess IGST Exemption on Import”
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Case Details: M/S. Ajwa Dry Fruit Impex vs. Union Of India – [2023] 156 taxmann.com 448 (Kerala)[18-10-2023]

Judiciary and Counsel Details

Dinesh Kumar Singh, J.
K.P. Abdul Azees, T. Archana & Baby Sahla B., Advs. for the Petitioner.
Ajoy P. B., Adv. for the Respondent.

Facts of the Case

The petitioner imported certain items declaring the same as ‘Wet Dates’, and claimed exemption under IGST. Upon post-clearance audit, it was observed that the exemption is applicable only to fresh dates and the petitioner’s product does not qualify for the same, hence, a Show Cause Notice (SCN) was issued. The petitioner did not file a reply to the SCN and also did not appear for the four different dates granted for the hearing. Thereafter, the petitioner filed reply to the last reminder and the Order stood passed against it.

It filed a Writ petition that the assessing authority under Section 28 of the Customs Act is not empowered to assess the IGST.

High Court Held

High Court noted that Section 2(2) of the Customs Law empowers the assessing authority to determine the dutiability of any goods and the amount of duty/tax, cess, or any sum so payable under the Customs Act or Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force, with reference to exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under the said Act or under the Customs Tariff Act or under any other law for the time being in force. Since, the power is given to the Customs authority to pass Orders under other laws as well, it can be said that the authority under Section 28 of the Customs law is empowered to assess the same and the Writ petition stands dismissed.

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