Customs duty assessment must follow the claimed tariff entry where export particulars were accepted and no wilful mis-description was shown.

Customs authorities could not finally sustain an additional export duty demand on a short-levy theory where the exporter had supplied the required shipping particulars, those particulars had been examined and accepted before clearance, and there was no clear basis for alleging default or wilful mis-description. The tariff entry and exemption notification had to be applied to determine the correct duty, and tax could not be imposed except by due authority of law. The earlier orders were found not to have properly considered the exporter's claimed entitlement to Item 24 of the tariff, so the matter was remitted for reconsideration on that rate.

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Issues: Whether the customs authorities were justified in demanding additional export duty by treating the matter as a short levy and assessing the goods at 20% ad valorem, or whether the petitioner was entitled to assessment under Item 24 of the tariff at the rate of .75 paise per kilogram.

Analysis: The petitioner had furnished the shipping documents and particulars required for export, and those particulars had been examined and accepted before the goods were cleared. On the record, there was no clear basis for treating the matter as a case of default or wilful mis-description by the exporter. The tariff entry and the exemption notification had to be applied to the claim for duty, and a person could not be subjected to tax except by due authority of law. The earlier orders did not fully and properly consider the petitioner's entitlement to the tariff rate claimed under Item 24.

Conclusion: The demand for additional duty was not finally sustained, and the matter had to be reconsidered by the respondent on the basis of the tariff rate claimed by the petitioner.

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