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Amendments required in Customs law

JANUARY 22, 2018

By Srinidhi Ganeshan, Advocate

WE would like to suggest the following changes, as far as Customs Law is concerned:

1. Section 27 to be amended to permit authorities to entertain refund claims if the importer shows that duty was paid incorrectly either due to wrong classification or not claiming exemption notification or any other reason. That is, no requirement should exist that refund claim will be entertained only if appeal is filed against the Bill of Entry. Presently, Priya Blue decision of Supreme Court - 2004-TIOL-78-SC-CUS is still haunting the importers.

2. There should be a mechanism by which duty paid during the investigation be available as refund to the importer, once the importer succeeds in the matter. Similar to Section 129EE. Large number of refund claims are rejected on time bar.

3. Section110A itself should spell out the conditions to be fulfilled by the owner etc. for release of the seized goods. Leaving it to be discretion of the adjudicating authority can be avoided so as to avoid litigation and plight of the importer.

4. Power of Arrest is apparently misused in large number of cases. Therefore, the position as it stood prior to amendment in Section 104 by Finance Act, 2013-14, should be reverted back.

(The views expressed are strictly personal.)


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