Case Laws / Head Notes / Paras
Department assumed jurisdiction on basis of involved amount of duty and taxes enunciated under S. 179 of Customs Act, 1969 and S.R.O. No.371(I)/2002 dated 15-6-2002---Amount of duty, taxed and revenue loss to exchequer was non-existent by virtue of the fact that duty and taxes shown in GD on declared value came to Rs. 15,509.00 and case of said amount fell within the jurisdiction of Assistant Collector of Customs not with the authority issuing show-cause notice under S.179 of Customs Act, 1969 prior to amendment through Finance Act, 2006---Present case was not of evasion of duty instead was that of importability, duty and taxes on goods to be paid by importer upon finalization of assessment order under S.80 of Customs Act, 1969---Authority to adjudicate such case was Principal Appraiser vi...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
