Customs duty recovery through misuse of instruments includes interest, notice, and recovery against the issuer of the instrument. Recovery of customs duty is permitted where an instrument obtained by collusion, wilful misstatement, or suppression of facts is utilised by another person under the Customs Act or connected schemes. The duty relatable to such utilisation is deemed never to have been exempted or debited and is recoverable from the person to whom the instrument was issued, together with interest from the date of utilisation until recovery. Recovery requires a show-cause notice, hearing, determination within the scope of the notice, and repayment within thirty days, failing which the amount is recovered under the general customs recovery machinery.
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.
Customs duty recovery through misuse of instruments includes interest, notice, and recovery against the issuer of the instrument.
Recovery of customs duty is permitted where an instrument obtained by collusion, wilful misstatement, or suppression of facts is utilised by another person under the Customs Act or connected schemes. The duty relatable to such utilisation is deemed never to have been exempted or debited and is recoverable from the person to whom the instrument was issued, together with interest from the date of utilisation until recovery. Recovery requires a show-cause notice, hearing, determination within the scope of the notice, and repayment within thirty days, failing which the amount is recovered under the general customs recovery machinery.
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