Determination of duty now permits reliance on available evidence alongside the proper officer, aligning with self-assessment. The amendment inserts wording in the proviso to section 19 to permit determination of duty for goods comprising articles liable to different rates by relying on available evidence in addition to action by the proper officer, aligning that rule with the proposed self-assessment scheme and altering the conditions for applying differential duty rates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Determination of duty now permits reliance on available evidence alongside the proper officer, aligning with self-assessment.
The amendment inserts wording in the proviso to section 19 to permit determination of duty for goods comprising articles liable to different rates by relying on available evidence in addition to action by the proper officer, aligning that rule with the proposed self-assessment scheme and altering the conditions for applying differential duty rates.
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