Law: Customs Act, 1969

Section: 30

(a) Customs Act (IV of 1969)---First Sched. & Ss. 30(b) & 31-A---Import tariff---Classification of goods---Titanium Dioxide---Chinese origin Titanium Dioxide (PGM 100) imported was classifiable under PCT Hdg. 3206.1100 and was liable to customs duty at 45%) (later reduced to 25% w.e.f. 13-6-1997) and the same had to be assessed in terms of Ss. 30(b) & 31-A of the Customs Act, 1969. (b) Customs Act (IV of 1969)--- ----Ss. 80 & 104---Assessment of duty---Amendment in PCT Hdg. by the owner of goods---Validity---Amendments made and attested in respect of PCT Hdg., whether at the behest of the exporter or of the importer, in the letter of credit, invoice or bill of lading or any other document, were of no consequence because assessment to customs duty (involving PCT classification of goods warehoused) was a function of Customs Officers under S.80 read with S.104 of the Customs Act, 1969. (c) Customs Act (IV of 1969)--- ----S. 81---Provisional assessment of duty---Section 81 of the Customs Act, 1969 applies to the innocent case of determination of assessment and does not conceal or shield acts of misdeclaration. (d) Customs Act (IV of 1969)--- ----S. 80(2)---Assessment of duty ---Misdeclaration---Effect---Sec¬tion 80(2) of the Customs Act, 1969 covers such cases where assessments are made on the basis of statements made (by importer) in the bill of entry but where on subsequent examination or testing of goods or otherwise, it was found that the statement in the bill of entry was not correct in any matter relating to assessment, goods were to be re¬assessed to duty appropriately (without any limitation) without prejudice to any other action which may be taken under the Customs Act, 1969. (e) Customs Act (IV of 1969)--- ----Ss. 80(2) & 156(1), Cl. (14)---Words "any other action" used in S.80(2) of the Customs Act, 1969 includes an action under Cl. (14) of S.156(1) of the Customs Act, 1969 for the offence of misdeclaration by the importer. (f) Customs Act (IV of 1969)--- ----First Sched., Ss. 30(b), 31-A, 32 & 156(1), Cl. (14)---S.R.O. 274(I)/97, dated 11-4-1997---Provisional Collection of Taxes Act (XVI of 1931), S.3---Finance Act (XXII of…

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