9911796707
TMI BlogAmount spent by Customs on opinionX X X X Extracts X X X X X X X X Extracts X X X X ..... Amount spent by Customs on opinion X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Department to the opinion Agency . Are we liable to pay the same . If yes under which section or rule. Please confirm Regards Pradeep Jain Reply By shamanthaka mani: The Reply: There is no proviison to reimburse Custom Officers for expenses incurred by them in conducting enquiries as deemed fit by them to arrive at assessment of the goods which will include re-assessment. Therefore there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no reason to reimburse them for opinion obtained on classification. The Section 145 of Customs Act, 1962 provides that the owner etc. has to perform operation incidental to compliance with the Customs Law which on a plain reading would call for expenses to be incurred by the owner for facilitating examinaiton of the goods and this provision cannot be extended to opinions obtained on classificai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ton. It is well settled that examinaiton or testing of the goods when done by any expert should only result in report of what are the goods impugned. The examinaiton and testing authority cannot opine on the classificaiton and their opinions are not relevant or binding as regards classificaiton and valuation. Therefore there is cause to reimburse the Custom Officers for opinion obtained on classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication or valuation. X X X X Extracts X X X X X X X X Extracts X X X X
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