Law: Customs Act, 1969

Section: 18

Customs Act (IV of 1969)--S. 18---S. R. O. 506(1)/1988 dated 26-6-1988---S.R.O. 577(1)/2006 dated 5-6-2006---S. R. O. 576(1)/2006 dated 5-6-2006---Goods dutiable---Assessment of duty and taxes---Vehicle was initially imported free of duty and taxes---Sale of such vehicle-Customs authorities were approached for assessment of duty and taxes and issuance of NOC on the basis of sale permission issued by the Ministry of Foreign Affairs---Vehicle was assessed to duty and taxes on 5-9-2007---NOC was issued after payment of leviable duty and taxes---Sale permission was turned out to be fake---Vehicle was seized---Appellate Tribunal remitted the redemption fine and ordered its release on payment of leviable amount duty/taxes vide dated 14-2-2010---While determining the short levied amount of duty and taxes, the customs calculated the value, duty/taxes on the basis of exchange rate prevailing on 21-12-2010 instead of assessment made previously as on 5-9-2007---Complainant contended that duty and taxes had already been assessed and paid on the basis of value determined by the Customs with reference to the sale in the local market i.e. 5-9-2007 and only question involved was a short-assessment of amount of duty and taxes on account of change of category and level of concession due to fake sale permission in the name of diplomat, there was no justification either of seizure of vehicle or for changing the date of assessment from 5-7-2009, when the vehicle was sold in the local market, on 21-12-2010 which had no relationship in the matter except for that the complainant had on that day made an application for release of the vehicle in pursuance of the Appellate Tribunal's ; and the application could not be construed to be the consent for changing the crucial date for assessment of value; and determination of short-levied amount of duty/taxes with reference to 21-12-2010 after over three years of the date of sale of the vehicle in the local market on 5-9-2007, was against the rules, arbitrary, oppressive, unreasonable and unlawful-Validity-Customs made error in re-determining the value and applying the rates of exchange, duty and other taxes with reference to 21-12-2010 after…

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