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Case Laws Customs
Provisional release of imported goods (apples) - The dispute centers on the valuation of the import...
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Provisional release of perishable imports allowed pending valuation, subject to provisional assessment and bond to protect revenue interests.
The dispute concerns provisional release of perishable imported apples amid a valuation contest tied to a stayed minimum import price notification. The instrument requires provisional assessment of the Bill of Entry within a brief timeframe and permits conditional provisional release upon the importer furnishing a bond and meeting terms set by customs, thereby reconciling the protection of revenue interests with the practical need to avoid loss to perishable consignments pending final resolution of the notification's applicability.
Case Laws Customs
Whether penalty is to be imposed when the appellant has accepted the classification and paid the ent...
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Penalty under Section 114A: no justification where importer accepted correct classification and paid differential duty before notice.
Issue: imposition of a penalty for alleged suppression when the importer accepted correct tariff classification and paid the differential duty with interest before issuance of a show cause notice. The importer attributed the earlier misclassification to an agent error and denied intent to evade duty. The authority observed the accurate product description, admission of correct classification and prompt payment, concluded absence of suppression of facts and determined that the statutory penalty provision was not justified on these facts.
Case Laws Customs
Liability for payment of customs duty on sale of excess liquor from the duty-free shop
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Liability under Section 72: duty rests with duty-free shop licence-holder when trade facility conditions are breached.
Duty arises where a duty-free shop licence-holder breaches voucher and recordkeeping conditions under the trade facility; the licence-holder bears responsibility for payment of duty and interest when procedural requirements are violated, while penalty depends on culpability and may be disallowed where no intent to evade duty is established and customs were aware of the transactions.
Case Laws Customs
Demand of customs duty beyond normal period of limitation on the ground of change in classification ...
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Extended limitation in customs demands inapplicable where no suppression, limiting reassessment for CVD on undeclared MRP entries.
Reassessment and CVD demand arose from a post-clearance change in classification and retrospective reliance on MRP for past entries; the tribunal held that items described were essential refrigeration parts rather than accessories, that MRP-based reassessment requires clear factual basis, and that the Extended Period of Limitation is inapplicable where no suppression is established, although penalty issues may still be considered where omissions occur.
Case Laws Customs
Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a...
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Proper officer requirement invalidates notices issued by unauthorized DRI officials; statutory authority required for issuance.
A show cause notice issued by an Additional Director General of the Directorate of Revenue Intelligence was held not to be issued by a proper officer under the Customs Act, 1962; show cause notices must originate from an authority expressly empowered by statute, rule, notification or other lawful instrument, and notices issued by officers outside the statutory definition of proper officer lack validity and cannot ground further proceedings.
Case Laws Customs
Examining the legality of confiscation of an Imported car.
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Option to pay fine in lieu of confiscation: reassess imported used car value and penalty before absolute confiscation.
Rejection of the declared transaction value of an imported used car cannot rest solely on a Chartered Engineer report without due consideration of the importer's documentary submissions; where importation was not prohibited and only a policy condition on prior foreign use was breached, the authority must re determine assessable value and consider the option to pay a fine in lieu of confiscation, including reassessment of penalty quantum and incidental charges.
Case Laws Customs
Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.
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Jurisdictional validity of show-cause notices: notices by officers lacking statutory authority are invalid and challengeable despite alternate remedies.
Show-cause notices issued by officers of the Directorate of Revenue Intelligence who are not proper officers under the statutory scheme suffer from a jurisdictional defect and are non est; where proceedings are wholly without jurisdiction an alternate remedy does not preclude challenge, and show-cause notices must have statutory backing and not be used as instruments of harassment.
Case Laws Customs
Understanding "seizure" with respect to jurisdiction under the Customs Act, 1962.
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Jurisdiction in customs seizure: police interceptions outside customs station amount to town seizure and invalidate statutory seizure.
Jurisdiction under the Customs Act depends on action by competent customs officers at the designated customs station; interceptions and initial custody by police constitute a town seizure, failing the statutory prerequisites for a valid customs seizure. The revenue bears the onus to prove goods are smuggled and that territorial and procedural jurisdictional requirements were satisfied before a seizure can be validly treated as a customs action.
Case Laws Customs
Understanding the reasoning of classification under tariff item "8483" and tariff item "8708" of the...
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Classification of gear components as machinery parts under tariff 8483 rather than as motor vehicle parts, based on nature and function.
Dispute on whether imported gear reduction blanks and related transmission components should be classified under tariff item 8483 as machinery parts or under tariff item 8708 as motor vehicle parts; prior rulings and interpretation of chapter notes direct classification to 8483 where the components are standalone gear or transmission parts rather than integral vehicle assemblies.
Case Laws Customs
Issuance of summons directly to the Managing Director of the company without calling for or summonin...
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Summons issuance to company management must target authorised representatives, not routinely the managing director absent necessity.
Issuance of summons under section 108 should ordinarily be made to a Board authorised company representative; summonses to top management, including the managing director, are to be used sparingly only where representatives are non cooperative or there is demonstrable necessity. Administrative Circular guidance requires this sequence and places responsibility on departmental officers, including Collectors, to enforce these procedural limits.
Notifications Customs
Supersession of regulation - Transportation of Goods (Through Foreign Territory), Regulations 1965
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Supersession of regulations: new Transportation of Goods rules clarify governing instrument and resolve prior regulatory confusion.
CBIC issued the Transportation of Goods (Through Foreign Territory), Regulations, 2020, expressly superseding the 1965 Regulations; prior notifications had temporarily purported to supersede and then restore the 1965 Regulations, creating stakeholder confusion about governing instruments until the 2020 regulations clarified the supersession.
Case Laws Customs
Withdrawal of Anti-Dumping Duty - Designated Authority has no power to give retrospective relief
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Withdrawal of anti dumping duty: Designated Authority lacks power to grant retrospective relief; rescission is prospective.
Designated Authority lacks power to recommend retrospective withdrawal of an anti dumping duty following a mid term review; where domestic producers ceased production and the authority recommended rescission, the government's rescission preserved prior acts, and the tribunal held no rule permits retrospective relief in review proceedings, so withdrawal operates prospectively.

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Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962

4 June, 2022

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2021 (9) TMI 316 - Supreme Court

Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962

There was an instance of "undervaluation" of goods, appeals were filed in the Hon'ble Supreme Court of India. 

By way of decision dated 09.03.2021 of three judge Bench of apex Court in Civil Appeal No. 1827 of 2018 titled as M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] reported in 2021(3), held that these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962.

Thus a show cause notice may be issued only by the authority empowered under the statute to issue it. 

The appeals were dismissed. Despite dismissal of the appeals the Competent Authority did have the right to proceed in accordance with the law. 

Issuance of a show cause notice ought to have its origin in a statute or any bye-law, ordinance, notification or under authority of law.

 

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2021 (9) TMI 316 - Supreme Court

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