Law: Customs Act, 1969

Section: 32,156(1),15612A,302

Law: Customs Rules, 2001

Section: 297,300,307-A,307-E

CUSTOMS ACT, 1969 (IV OF 1969) Section 32 The liability to return duty and taxes arising subsequent to the date of clearance of goods on account of infringement of conditions stipulated under the DTRE Scheme is akin to a continuing obligation and the date of clearance of goods cannot be the date for determining limitation, the date for raising such demand can be counted only from the date of show cause notice when infringement is alleged. The pivotal question which crops up out of appellant's assertions is as to whether subsequent to breach of conditions of DTRE Notification the delinquent can claim immunity under the umbrella of limitation prescribed under Section 32 of the Customs Act, 1969.? We hold that the liability to return duty and taxes arising subsequent to the date of clearance of the goods on account of infringement of the conditions stipulated under the DTRE Scheme is akin to a continuing obligation and the date of clearance of the goods cannot be the date for determining limitation. We are of the considered opinion that in light of the recovery provision enshrined under Rule 307-A, 307-E of DTRE Rules, the date for raising such demand can be counted only from the date of show cause notice when infringement is alleged. Whence the appellant unit voluntarily opted for Duty and Tax Remissions Scheme and undertook to abide by conditions stipulated under it ipso facto waived the provisions of Section 32 through application of doctrine of waiver and was absorbed in the schematics of DTRE Scheme and the conditions and recovery provisions entailed thereunder. Sections 32 & 302 The jurisdiction of a Customs Officer to effectuate proceedings for recovery of duties and taxes which have escaped collection is not traceable to Section 32 rather to Section 202.--A question then arises as to whether the recovery of escaped duties and taxes is traceable solely to Section 32? We have travelled through the whole gamut of charging, assessment and recovery provisions devised under the Customs Act, 1969 and it is seen that the charging provision i.e. Section 18 authorizes imposition/levy of customs duty, while Section 79 read with Section 80 specifies the procedure…

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