The case pertains to the classification and duty liability ...

Tribunal Overturns Diagnostic Reagent Duty Classification; Case Remanded for Further Review and Proper Order Issuance.

November 30, 2024

Case Laws     Customs     AT

The case pertains to the classification and duty liability assessment of imported 'diagnostic reagents' u/s 17 of the Customs Act, 1962. The denial of benefit under Notification No. 50/2017-Cus and application of Serial No. 453 of Schedule III of IGST Notification No. 01/2017 for integrated tax discharge u/s 3(7) of the Customs Tariff Act were affirmed. The appellant's claim for assessment under Tariff Item 3822 0090 was denied, and the lack of a 'speaking order' as per Section 17(5) of the Customs Act was not considered. The appellant acquiesced to the higher duty burden due to the 'proper officer's' absolute power. The misdirection of 'self-assessment' and affirmation of re-assessment without material evidence invalidated it ab initio. The Appellate Tribunal set aside the impugned order, restored the bills of entry before the original authority for disposal u/s 17 of the Customs Act, and allowed the appeals by way of remand.

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