Re-assessment of goods / customs duty - Deputy Commissioner has ...

Deputy Commissioner wrongly issued assessment order post-clearance; lacked authority u/s 17(5) after goods cleared for consumption.

February 2, 2023

Case Laws Customs AT

Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for home consumption. He had no authority to issue such an order because he could assess a bill of entry only if the goods are still “imported goods” and are “dutiable goods”. Once an order permitting clearance of goods for home consumption is given, they cease to be imported goods under Section 2(25) and cease to be dutiable goods under Section 2(14) - AT

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Re-assessment of goods / customs duty - Deputy Commissioner has ...

Deputy Commissioner wrongly issued assessment order post-clearance; lacked authority u/s 17(5) after goods cleared for consumption.

February 2, 2023

Case Laws Customs AT

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