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Assessment of duty---Jurisdiction of Customs Authority---Department calculated the loss of revenue by terming the imported scrap as fresh goods---Imported goods were subject to passing of assessment order under S.80 of Customs Act, 1969 and R. 438 of Customs Rules, 2001, hence, no loss of revenue existed---Validity---When there was no revenue loss, the case stood ousted from the jurisdiction of Department and fell within the powers of Principal Appraiser of Executive Collectorate in terms of S.R.O. No.886(I)/2012 dated 18-7-2012---Department usurped the jurisdiction of Executive Collectorate and also powers of Principal Appraiser which was not permitted under any circumstances---Superior Authority could not exercise the power of its sub-ordinate for adjudication purpose---Exercise of juris...
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