9911796707
TMI Blog2023 (11) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... ared as 'Wet Dates' (Processed dates) vide five bill of entries mentioned in the order in original. The petitioner classified the imported goods under CTH 0804 1020 and assessed the same with duty @ BCD (Basic Custom Duty) 20% + SWS (Social Welfare Surcharge) 10% + IGST nil under Sl. No.51 of the Notification No.02/2017-Integrated tax (Rate) dated 28.06.2017. 3. On post clearance audit of the above mentioned bills of entry by Customs Receipt Audit (CRA), Customs House, Cochin, it was observed that the importer had imported dates having an assessable value of Rs. 85,91,498/-. The IGST exemption claimed under Sl. No.51 of the IGST exemption Notification No.02/2017- Integrated tax (Rate) dated 28.06.2017 was applicable to "fresh dates" under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption from payment of the IGST, the assessing authority under Section 28 of Customs Act is not empowered to assess the IGST and it is the authority under the IGST Act which could have proceeded with the matter. He therefore submits that the impugned order is without jurisdiction inasmuch as it has been passed by an authority which is not empowered to assess the tax/duty under the provisions of IGST Act. 5. The Learned Counsel for the petitioner also submits that under definition clause Sub-section (15) to Section 2, duty means the custom duty and it does not include the IGST tax/duty. He has also brought attention of this Court to the provision of Section 28 to submit that only in case of non payment/short payment revision of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been approached the appellate authority against the said order. 7. I have considered the submissions. This Court is required to consider whether the order impugned in Exhibit P-1 is without jurisdiction and void ab initio. Sub-section (2) to Section 2 of the Customs Act, 1962 defines the assessment order which reads as under; "assessment" means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to- (a) the tariff classification of such goods as determined in accordance with the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms 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. 9. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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