Customs duty

[Guest]

dear All members

kindly assist me and provide a case law wherein it has been settled that legislative cannot realise customs duty or tax that is leviable more than it or even less. Exact duty has to be realised and not either more or less.

thanks

AI Summary

Customs Duty Disputes: Clarifying Self-Assessment and Appeals for Classification Differences Under Current Legislation A forum participant sought a case law confirming that customs duty must be collected precisely as legislated, without deviation. A respondent explained that initially, customs duties were assessed by officers based on tariffs, but with self-assessment, taxpayers now determine and pay the correct duty. Discrepancies often arise due to differing classifications by the taxpayer and the officer. Such differences can lead to disputes, but these can be resolved through appeals. The response aimed to clarify the process and address the original query.