https://www.taxtmi.com/caselaws?id=445882 Kerala HC dismissed a writ petition challenging the assessing authority's jurisdiction under Section 28 of Customs Act to assess IGST on imported wet dates. The petitioner claimed exemption from IGST under Notification No.02/2017-Integrated tax (Rate). The court held that Section 28 empowers assessing authority to assess all applicable duties/taxes on imported goods, not just customs duty. The assessment order definition under Section 2(2) includes determination of dutiability and exemptions under various notifications. The authority was competent to assess IGST exemption claims, making the petition misconceived. en-us Wed, 18 Oct 2023 00:00:00 +0530 Fri, 03 Apr 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445882 Kerala HC dismissed a writ petition challenging the assessing authority's jurisdiction under Section 28 of Customs Act to assess IGST on imported wet dates. The petitioner claimed exemption from IGST under Notification No.02/2017-Integrated tax (Rate). The court held that Section 28 empowers assessing authority to assess all applicable duties/taxes on imported goods, not just customs duty. The assessment order definition under Section 2(2) includes determination of dutiability and exemptions under various notifications. The authority was competent to assess IGST exemption claims, making the petition misconceived. Case-Laws Customs Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445882