Law: Customs Act, 1969

Section: 12,25A,32,80,179,195

Law: Customs Rules, 2001

Section: 107(A)

CUSTOMS ACT, 1969 (IV OF 1969)----Sections: 12, 25A, 32, 80, 179 & 195 - Customs Rules, 2001, Rule: 107(A) - Valuation Ruling No. Misc/11/2017 IVC 1537, dated 15.07.2009 - Valuation Ruling No. Misc/11/2007 1343, dated 27.04.2010 - Untrue statement, error, etc:- Power to appoint or license public warehouses - Power to determine customs value - Checking of goods declaration by the customs- - Power of adjudication - Power of Board or Collector to pass certain orders - Import of goods - Short levy of duty/taxes due to non-application of customs value - Recovery action - Disposal of appeal by the Appellate Tribunal after the order-in-original had attained finality holding that the officers of Customs Clearance Collectorate have no jurisdiction to initiate action to recover the short levied amount in a case, where Customs Value was not correctly determined - Validity - Reference to high Court - FACTS This Special Customs Reference Application is filed by the department on various questions including whether the learned Appellate Tribunal: erred in law: to entertain an appeal, filed after 395 days from the date of issue of the Order-in-Original; to hold no recovery action can be taken against an importer where duty/taxes have been short levied due to non-application of the customs value (Valuation Ruling) in terms of section 25A of the Act; to dispose of an appeal which relates to an Order-in-Original passed under section 179 of the Act and attained finality prior to amendment under Section 194-A(1) of the Act? ARGUMENTS However, the primary questions which were raised during the course of arguments are (i) whether time was lawfully condoned by the Appellate Tribunal for filing appeal? and (ii) whether it was not lawful to apply Valuation Ruling No. Misc/11/2007-IVC-l537 dated 15.07.2009 and another Valuation Ruling No. Misc/11/2007/1343 of 27.04.2010 for the clearance of goods in question being beyond 90 days pre/post? DECISION (a) Proceedings under the garb of valuation ruling would not be sustainable under the law - The record further shows that as against assessment order no appeal was preferred under the provisions of Customs Act, 1969 and hence the…

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