Exercise of power by customs officer should not be subjective/ arbitrary; it should be based on reasonable grounds: SC
Live LawA Supreme Court bench comprising of Justice A.K. Nariman, in M/s Tata Chemicals Ltd v Commissioner of Customs Jamnagar has held that the expression “deems it necessary” under Section 18 of the Customs Act, 1962 is not subjective/arbitrary, and the exercise of power by the concerned customs officer. Nariman, in M/s Tata Chemicals Ltd v Commissioner of Customs Jamnagar has held that the expression “deems it necessary” under Section 18 of the Customs Act, 1962 is not subjective/arbitrary, and the exercise of power by the concerned customs officer should be based on reasonable grounds. The samples drawn by the customs officer in this case was incorrect in law as it had not followed the prescribed BIS sampling method and therefore the test reports could not be relied upon. Allowing the appeals, the Court observed, “In our opinion, the expression “deems it necessary” obviously means that the proper officer must have good reason to subject imported goods to chemical or other tests.
History of this topic
Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
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