Law: Customs Act, 1969

Section: 25

(a) Customs Act (IV of 1969)--S. 25---General Clauses Act (X of 1897), S.22---Customs General Order No.21 of 1973---Value of imported and exported goods--­Classification of goods---Past and closed transaction---Existing practice, departure from- --Prospective effect---For deciding the issue of classification it was necessary for the Central Board of Revenue through Tariff Classification Committee to issue a ruling of the correct classification which shall have a prospective effect--Customs Department having all along been constantly assessing the goods under the declared classification any departure from the same would require a public notice and the changed practice will not affect the past and closed transaction as envisaged under S.22 of the General Clauses Act, 1897. (b) Customs Act (IV of 1969)--- ----S. 80---Assessment of duty---Existing practice, departure from--­Prospective effect---Principles---Where there was a question of departure from existing practice, whether or not governed by express order of higher authority, the Collector of Customs should, if the proposed departure was in the direction of an assessment more favourable to the importer, adhere to the existing practice and make a reference to the Central Board of Revenue accepting duty meanwhile from the assessee, under protest, if the assessee so required---Where the Collector of Customs contemplated a change to a higher assessment than had been the practice, he should not take action upon his view until he had obtained orders, but such orders would not have retrospective effect. (c) Customs Act (IV of 1969)--- ----S. 80---Assessment of duty---Past practice---Procedural change--­Effect ---When a procedural change takes place the past practice of a Customs House with regard to assessment of goods shall not ordinarily be reopened in respect of short levy of duty or the levy of excess duty, it must be held that such short levy or excess levy had been due to error or misconstruction on the part of the officers of Customs. (d) Customs Act (IV of 1969)--- ----S. 80---Assessment of duty---Change in classification of goods--­Effect---With the change in classification on the basis of a ruling, no…

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