Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]
8 years, 10 months ago

Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]

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The Delhi High Court has read down Section 28 of the Customs Act holding that the Customs Department cannot seek to rely upon Section 28 of the Act as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in fact, there was no proper assigning of the functions of reassessment or assessment in favour of such officers who issued such SCNs since they were not “proper officers‟ for the purposes of Section 2 of the Act. In terms of Section 28 of the Act, all persons appointed as Customs Officers under Section 4 of the Act prior to 6th July 2011 “shall be deemed to have and always had the power of assessment under Section 17 and shall be deemed to have been and always had been the proper officers.” The Court made following observation on Validity of Section 28 of Customs Act. INTERPRETATION TO AVOID VICE OF UNCONSTITUTIONALITY The Department cannot seek to rely upon Section 28 of the Act as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in fact, there was no proper assigning of the functions of reassessment or assessment in favour of such officers who issued such SCNs since they were not “proper officers‟ for the purposes of Section 2 of the Act and further because Explanation 2 to Section 28 as presently enacted makes it explicit that such non-levy, short-levy or erroneous refund prior to 8th April 2011 would continue to be governed only by Section 28 as it stood prior to that date and not the newly re-cast Section 28 of the Act.

Delhi Customs Assessment Customs Act Officers Act Proper Prior 2011 Dri Scn Section 2 Section 28 8Th April Dgcei No Proper Assigning  judgment  hc  11  delhi  officers  2011  reads  act  prior  proper  read  assessment  28  2811  customs

History of this topic

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional
2 weeks, 2 days ago

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional

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In big relief to Indigo airlines, the Delhi High Court has held that an additional levy of Integrated Goods and Services Tax and cess under Section 3 of the Customs Tariff Act, 1975 on re-import of aircraft parts that were repaired abroad, is unconstitutional. A division bench of Justice Yashwant Varma and Ravinder Dudeja observed that “additional duty even after …

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court
2 months ago

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court

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The Delhi High Court has held that Section 129 of the Central Goods & Services Tax Act, 2017 which pertains to detention, seizure and release of goods while in transit cannot be invoked for imposing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar further held that Section 129 cannot, …

S.28 Customs Act | Keeping Matter In Call Book, Taking It Up After Several Years Is Not Permissible: Delhi HC Quashes SCN
2 months, 2 weeks ago

S.28 Customs Act | Keeping Matter In Call Book, Taking It Up After Several Years Is Not Permissible: Delhi HC Quashes SCN

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The Delhi High Court has cautioned the Customs Authorities against keeping show-cause notices pending in call-book only to take them up after several years, leaving the assessee in lurch. where the Delhi High Court had questioned the power of DRI officers to exercise functions under the Customs Act or to issue show-cause notices and recover duties. It said, “In the …

Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC
3 months, 1 week ago

Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC

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The Delhi High Court has ruled in favour of an importer who was aggrieved by insistence on provisional assessment of duty by the Customs Department, despite an order of the CESTAT with respect to classification of its imported goods. Nonetheless, the Revenue continued to insist on provisional assessment of Petitioner's goods under Section 18 of the Customs Act. Petitioner argued …

Power Of DRI Officers To Issue Show-Cause Notices Under Customs Act And A 'Flux' In The Legal Position: Delhi HC Discusses
3 months, 1 week ago

Power Of DRI Officers To Issue Show-Cause Notices Under Customs Act And A 'Flux' In The Legal Position: Delhi HC Discusses

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The Delhi High Court recently discussed a 'flux' in the legal position with respect to power of officers of Directorate of Revenue Intelligence to issue show-cause notices and recover duties under the Customs Act, 1962. It was held therein that DRI officers do not have the jurisdiction to exercise functions under the Customs Act or to issue show-cause notices and …

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC
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3 months, 2 weeks ago

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

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The Delhi High Court has held that the proper officer under the Customs Act, 1962 must provide “reasons to doubt” the declared value of imported goods, before proceeding with reassessment under Section 17. The High Court said that it is manifest from Section 17 that before the proper officer commences the process of reassessment, it must come to form an …

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
3 months, 3 weeks ago

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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The Delhi High Court has held that where enhancement of valuation of goods by the proper officer for the purpose of determining Customs duty is accepted by the importer under protest, for expeditious clearance, it cannot be said that the importer has waived its right to question the reassessment. The right to question the correctness of the decision of the …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
3 months, 3 weeks ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

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The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
3 months, 3 weeks ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

Live Law  

The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment
4 months, 2 weeks ago

DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment

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The Supreme Court today held that the officers of the Directorate of Revenue Intelligence have the power to exercise powers under the Customs Act, 1962 to issue show-cause notices and recover duties The Court held that DRI officers are "proper officers" to issue show cause notices under Section 28 of the Customs Act, 1962. "Subject to the observations made in …

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes
1 year, 3 months ago

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes

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The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling.The bench of Justice G.S. The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling. Kulkarni and Justice Jitendra Jain has observed that the ruling passed by …

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal
1 year, 4 months ago

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal

Live Law  

The Delhi High Court has held that there was proper verification on the part of the Customs House Agent with regard to the genuineness of the Importer-Exporter Code as well as GSTIN.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma observed that mere allegations that some other person was importing goods in the name of the importers, whose names …

Legal Impact Of 2014 Specific Judgment on Section 6A(1) of Delhi Police Special Establishment Act
1 year, 6 months ago

Legal Impact Of 2014 Specific Judgment on Section 6A(1) of Delhi Police Special Establishment Act

Live Law  

In a significant development, a constitution bench of the Supreme Court on Monday declared that its 2014 judgment, which declared Section 6A of the Delhi Special Police Establishment Act 1946 as unconstitutional, will have retrospective effect. Section 6A of the DSPE Act required the Central Bureau of Investigation to obtain prior sanction from the central government to investigate corruption cases …

Customs Broker Licence Can’t Be Revoked On Mere Charge Of Mis–Declaration And Undervaluation Of The Illegal Imports: CESTAT
1 year, 6 months ago

Customs Broker Licence Can’t Be Revoked On Mere Charge Of Mis–Declaration And Undervaluation Of The Illegal Imports: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the licence cannot be revoked on a mere charge of misdeclaration and undervaluation of illegal imports.The bench of Binu Tamta and Hemambika R. Priya has observed that the punishment has to be commensurate with the misconduct and that the charges against. The Delhi Bench of …

Knowledge Is A Necessary Element For Committing Abetment : Delhi High Court Quashes Penalty Against Customs Broker
1 year, 8 months ago

Knowledge Is A Necessary Element For Committing Abetment : Delhi High Court Quashes Penalty Against Customs Broker

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The Delhi High Court has quashed the penalty against customs brokers on the grounds that knowledge is a necessary element for committing abetment. The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that knowledge of a wrongful act of omission or commission, which rendered the goods liable for confiscation under Section 111 of the Customs Act, is …

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court
2 years, 1 month ago

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court

Live Law  

The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis.The single bench of Justice Md. The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis. Nizamuddin has observed …

Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court
2 years, 9 months ago

Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court

Live Law  

The Delhi High Court has ruled that the prosecution of the petitioner cannot be initiated under Section 135 of the Customs Act as valuation of the goods is less than Rs.1 Crore. The Director of Revenue Intelligence filed a criminal complaint under Section 132 and 135 of the Customs Act, before the Trial Court. The petitioner stated that there was …

Chapter XXIA CrPC | Provisions Of Plea Bargaining Applicable To Offences U/S 132 & 135 Of Customs Act: Delhi High Court
3 years, 1 month ago

Chapter XXIA CrPC | Provisions Of Plea Bargaining Applicable To Offences U/S 132 & 135 Of Customs Act: Delhi High Court

Live Law  

In a case concerning illegal smuggling of gold by two Kazakh nationals, the Delhi High Court upheld the plea bargain reached between the Smuggler Respondent, Consul at the Kazakh Embassy, Air Customs Officer, and Senior SPP for the Customs Department vide Mutually Satisfactory Declaration. The Petitioner viz, Customs Department, Government of India appealed before the Delhi High Court against the …

Prosecution Under Customs Act Not Barred In Regard To Antiquities Or Art Treasures: SC [Read Judgment]
6 years ago

Prosecution Under Customs Act Not Barred In Regard To Antiquities Or Art Treasures: SC [Read Judgment]

Live Law  

The Supreme Court has held that the prosecution under Sections 132 and 135 of the Customs Act, 1962, is not barred in regard to the antiquities or art treasures. of Customs vs. Sharad Gandhi, the Delhi High Court had upheld dismissal of the complaint filed by the Department of Customs against Sharad Gandhi on the ground that there is a …

SC To Examine Validity Of Delhi Laws (Special Provisions) Act, 2006 That Gave Relief To Illegal Constructions
7 years, 1 month ago

SC To Examine Validity Of Delhi Laws (Special Provisions) Act, 2006 That Gave Relief To Illegal Constructions

Live Law  

Exactly two months after the union cabinet approved a bill- NCT of Delhi Laws Second Bill, 2017- extending the immunity to illegal constructions in Delhi, and preventing their demolition or sealing till December 31, 2020, the Supreme Court today said it will examine the validity of act which existed before it - The Delhi Laws. Exactly two months after the …

Delegation Of Powers: Delhi HC Issues Notice To Consumer Affairs Dept, ASCI
8 years, 5 months ago

Delegation Of Powers: Delhi HC Issues Notice To Consumer Affairs Dept, ASCI

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The Delhi High Court in Pratham Education vs Department of Consumer Affairs and Ors, in a writ petition challenging the competence of the Department of Consumer Affairs in delegating and conferring authority on the Advertising Standards Council of India, has issued notices to the respondents.The ASCI is a company incorporated under Section 25 of the Indian Companies. The Delhi High …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

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