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Customs - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Power of assessing authority to assess the IGST u/s 28 of ...

Customs

November 21, 2023

Power of assessing authority to assess the IGST u/s 28 of Customs Act - Import of ‘Wet Dates’ (Processed dates) - Claim of exemption from payment of IGST - 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. - Writ petition dismissed - HC

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