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2016 (11) TMI 337 - AT - CustomsRefund of additional duty of customs (ADC) - misconception of authority - Held that: - The authority is a creature of the statute to carry out the object thereof. He is expected to make the verification of the claim from grass root materials in accordance with law without simply acting on the basis of Chartered Accountant’s certificate. If he simply relies on third party evidence without carrying out his duty under law, there will be only empty formality followed to act in excess of exercise of the power which is not conferred on him. Therefore, the authority should act only within the parameters of law and carry out the object of the statute without any extraneous conditions imposed by him. Public confidence on law and statutory authority should not be shaken - appeal remanded to the Commissioner (Appeals) to dispose the matter in accordance with law within the time stipulated.
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