https://www.taxtmi.com/article/detailed?id=7472 The article explains that customs intelligence officers lack the powers of an assessing officer to demand or collect duty; sums taken during an intelligence investigation-particularly under circumstances suggesting coercion-may not be voluntary deposits. If later adjudication shows no lawful duty, such collections are characterized as exactions under ostensible authority, warranting refund and statutory consequences for retention rather than treatment as assessed duty. en-us Sat, 24 Jun 2017 08:02:12 +0530 Sat, 24 Jun 2017 08:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7472 The article explains that customs intelligence officers lack the powers of an assessing officer to demand or collect duty; sums taken during an intelligence investigation-particularly under circumstances suggesting coercion-may not be voluntary deposits. If later adjudication shows no lawful duty, such collections are characterized as exactions under ostensible authority, warranting refund and statutory consequences for retention rather than treatment as assessed duty. Articles Customs - Import - Export - SEZ Sat, 24 Jun 2017 08:02:12 +0530 https://www.taxtmi.com/article/detailed?id=7472