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2023 (11) TMI 773 - KERALA HIGH COURTJurisdiction - Power of assessing authority u/s 28 of Customs Act to assess the IGST - Import of ‘Wet Dates’ (Processed dates) - Claim of exemption from payment of IGST under the Notification No.02/2017-Integrated tax (Rate) dated 28.06.2017 - whether the order impugned in Exhibit P-1 is without jurisdiction and void ab initio? - HELD THAT:- Sub-section (15) of Section 2 defines duty which means customs duty. Section 28 empowers the assessing authority to assess and recover the duties not levied, not paid, short levied or short paid or erroneously refunded. Section 28 therefore is not only in respect of duty which means customs duty but, it is in respect of duties which may be applicable on imported item/goods. Even otherwise, the assessment order is defined under Sub-section 2 of Section 2 of the Customs Act empowers the assessing authority to determine the dutiability of any goods and the amount of duty/tax, cess or any sum so payable under the Customs Act or Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force, with reference to exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under the said Act or under the Customs Tariff Act or under any other law for the time being in force. The petitioner has claimed exemption from payment of IGST under the Notification No.02/2017-Integrated tax (Rate) dated 28.06.2017. Therefore, the competent authority is empowered to make assessment regarding claim of exemption from the IGST under Section 28 of the Act. There are no substance in the writ petition. This writ petition appears to be wholly misconceived, and it is hereby dismissed.
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