Customs duty, Customs - Exim - SEZ

[Banti Singh]

dear All members

kindly assist me and provide a case law wherein it has been settled that legislative cannot realise customs duty or tax that is leviable more than it or even less. Exact duty has to be realised and not either more or less.

thanks

Posts / Replies

[Ganeshan Kalyani]

Sir , proper officer in previous time assessee the duty as per tariff and levy the custom duty applicable. Later the changes brought in the system by way of self assesmemt where the assessee have to assessee the correct tax and pay to the government. Hence it cannot be said that officer should not assess wrong duty. Though it is the duty to assess the correct duty but in practical the wrong classification happens to taken place. The mistakes or view point of Classification by proper officer and the view point of assessee differs and the duty is paid by assesse as per his classification and proper officer demands the duty as per his view so the issue arises. However to overcome such situation the wrong assessment can be challenged by way of appeal. Hope you have got clarified. Thanks.