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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Commissioner Of Customs (Preventive) – Appellant
Versus
Indian Oil Corporation Limited – Respondent
ORDER :
BHARGAV D. KARIA, J.
1 Heard learned advocate Mr.C.B.Gupta for the appellant and learned advocate Mr.Hardik Modh for the respondent. By this appeal under Sec.130 of the CUSTOMS ACT , 1962 (for short ‘the CUSTOMS ACT ), the appellant – revenue has challenged the order dated 08.01.2008 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad (for short “the Tribunal”) in Appeal No.C/667-669/205.
2 This Court, by order dated 21.07.2009, admitted the appeal for consideration of the following substantial questions of law:
“1. Whether in the facts and in the circumstances of the case the Commissioner of Customs, Jamnagar has jurisdiction to reassess into bond bills of entry under Section 17(4) of the CUSTOMS ACT , 1962 and to demand differential duty in respect of clearances effected by the respondent- Corporation from the private bonded warehouses situated at Madura, Koyuali and Panipat ?
2. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that when the goods are received in the warehouses at Madura, Koyali and Panipat and the duty payments are made only at the time of clearances
The proper officer for reassessing customs duties on goods stored in warehouse is the one with jurisdiction over the clearance location, not the original point of import.
No requirement in the Act or Rules, nor do the principles of natural justice and fair play require that the witnesses whose statements were recorded and relied upon to issue the show-cause notice, ar....
Point of Law : Though appointed (clearly with reference to section 4 of the Act, no function came to be entrusted to them under the Customs Act, in absence of any sub-delegation made in their favour ....
The customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
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