Principal Appraisers empowered to exercise Assistant Commissioner powers in specified refund, valuation and classification cases under customs law. Principal Appraisers are authorised to exercise the powers and duties of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under section 27 in specified cases, including rejection of refund claims after the statutory time-limit; allowing refunds for miscalculation of duty, ad hoc additions for insurance and freight where documentary proof was not produced at assessment, assessment at standard rate where certificate of origin was not produced, grants of exemption by the Central Government, changes in classification due to specified rulings; and to allow or reject refund claims within a limited monetary threshold.
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.
Principal Appraisers empowered to exercise Assistant Commissioner powers in specified refund, valuation and classification cases under customs law.
Principal Appraisers are authorised to exercise the powers and duties of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under section 27 in specified cases, including rejection of refund claims after the statutory time-limit; allowing refunds for miscalculation of duty, ad hoc additions for insurance and freight where documentary proof was not produced at assessment, assessment at standard rate where certificate of origin was not produced, grants of exemption by the Central Government, changes in classification due to specified rulings; and to allow or reject refund claims within a limited monetary threshold.
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