Home Case Index All Cases Customs Customs + HC Customs - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1609 - HC - CustomsScope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty under Section 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption under Section 125(1) of the said Act, even when no specific demand is made in the show cause notice? Held that:- The provision relied upon, i.e. Section 125(2), no doubt, is in mandatory terms and suggests that when the duty is payable by the concerned party or importer, the quantum of the duty, even on a tentative basis should necessarily be spelt out in the show cause notice, which is essential under Section 124 of the Act. The authority could not as is sought to be canvassed, be read in a wide manner as is proposed. The Adjudicating Officer, who issues a show cause notice is in-charge of the goods – seized or otherwise pending clearance. He has the opportunity to tentatively assess the value and also indicate the duty payable - Nevertheless, it broadly outlines the amount meant to be short levy or non levy and the same would have to be spelt out in the notice under Section 124. If that primary obligation, which lies with the State Official is not discharged, it cannot be contended at a later stage that the importer was under an obligation to pay the relevant duty - which was never assessed in the first instance. Appeal dismissed - decided against Revenue.
|