Dear Professional brothers & Sisters
My client has import the goods during the financial year 2018-19 from out of Indian Territory, after verification of goods by the custom authority as assessed the duty my client has paid (IGST) @12% and custom authority released the goods. Now after more the six year custom authority issued a notice to my client on the grounds that you have liable to pay duty @ 18%. After inspection of the file of the department there is no any sample of goods attested in the file. Can after such a long time can department asked to pay the difference of duty when the sample of goods also not on file.
With regards
J.S. Uppal
Customs Demand 6 Years Later: Can IGST Be Increased Retroactively Without Fraud Evidence? Check Legal Time Limits. A client imported goods in the fiscal year 2018-19 and paid a 12% IGST as assessed by customs authorities. Six years later, customs issued a notice demanding an 18% IGST, citing a discrepancy. The client seeks advice on whether the department can demand the difference after such a long period, especially without evidence of fraud or suppression. Responses suggest checking if any notifications amended the IGST rate retrospectively and highlight the statutory time limits for issuing such notices. The discussion also emphasizes the need for detailed information on the goods and classifications used. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
