9911796707
TMI Blog2023 (11) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... assess and recover the duties not levied, not paid, short levied or short paid or erroneously refunded. Section 28 therefore is not only in respect of duty which means customs duty but, it is in respect of duties which may be applicable on imported item/goods. Even otherwise, the assessment order is defined under Sub-section 2 of Section 2 of the Customs Act empowers the assessing authority to determine the dutiability of any goods and the amount of duty/tax, cess or any sum so payable under the Customs Act or Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force, with reference to exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted dates having an assessable value of Rs. 85,91,498/-. The IGST exemption claimed under Sl. No.51 of the IGST exemption Notification No.02/2017- Integrated tax (Rate) dated 28.06.2017 was applicable to fresh dates under Chapter 0804 wet/processed dates attracted 12% IGST against Sl. No.16 of Schedule II of Notification No.01/2017- Integrated Tax (Rate) dated 28.06.2017. The petitioner was issued show cause notice on 10.03.2022 asking him to show cause as to why short levied duty of Rs. 12,57,795/- (the IGST exemption) should not be demanded from the importer/petitioner under Section 28(1) of the Customs Act, 1962 along with applicable interest under Section 28AA of the Customs Act, 1962. But the petitioner did not filed any reply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2, duty means the custom duty and it does not include the IGST tax/duty. He has also brought attention of this Court to the provision of Section 28 to submit that only in case of non payment/short payment revision of the Customs duty, the provisions of Section 28 of the Customs Act could be invoked and not for short payment/non payment or wrong exemption on evasion of IGST, Section 28 could have been invoked. He therefore submits that since the order has been passed by an incompetent authority, the impugned order Exhibit P-1 in original is void ab initio and is liable to be set aside. 6. Mr. Ajoy P. B., Learned Counsel for the Revenue opposed the contention of the Learned Counsel for the petitioner that Subsection (2) of Section 2 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act; (c) exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force; (d) the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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