Facts: Ajwa Dry Fruit Impex imported Wet Dates and claimed an IGST exemption under a specific notification. Customs audit revealed the claimed IGST exemption was for fresh dates, not applicable to the imported wet dates. Despite a show cause notice, the petitioner didnt respond, and the assessing authority demanded Rs. 12,57,795 as IGST for the wet dates.
Decision: The Customs Act empowers the assessing authority to determine various duties applicable to imported goods, not limited to customs duty alone. Section 28 of the Customs Act allows assessment of different duties, including IGST, and as the petitioner claimed an exemption, the authority was empowered to assess it. The Court dismissed the writ petition, considering it without merit and wholly misconceived, suggesting the option of an appeal and allowing consideration of time spent on the writ petition for appeal filing delays.

Facts: Ajwa Dry Fruit Impex imported Wet Dates and claimed an IGST exemption under a specific notification. Customs audit revealed the claimed IGST exemption was for fresh dates, not applicable to the imported wet dates. Despite a show cause notice, the petitioner didnt respond, and the assessing authority demanded Rs. 12,57,795 as IGST for the wet dates.
Decision: The Customs Act empowers the assessing authority to determine various duties applicable to imported goods, not limited to customs duty alone. Section 28 of the Customs Act allows assessment of different duties, including IGST, and as the petitioner claimed an exemption, the authority was empowered to assess it. The Court dismissed the writ petition, considering it without merit and wholly misconceived, suggesting the option of an appeal and allowing consideration of time spent on the writ petition for appeal filing delays.

Facts: Ajwa Dry Fruit Impex imported Wet Dates and claimed an IGST exemption under a specific notification. Customs audit revealed the claimed IGST exemption was for fresh dates, not applicable to the imported wet dates. Despite a show cause notice, the petitioner didnt respond, and the assessing authority demanded Rs. 12,57,795 as IGST for the wet dates.
Decision: The Customs Act empowers the assessing authority to determine various duties applicable to imported goods, not limited to customs duty alone. Section 28 of the Customs Act allows assessment of different duties, including IGST, and as the petitioner claimed an exemption, the authority was empowered to assess it. The Court dismissed the writ petition, considering it without merit and wholly misconceived, suggesting the option of an appeal and allowing consideration of time spent on the writ petition for appeal filing delays.

Facts: Ajwa Dry Fruit Impex imported Wet Dates and claimed an IGST exemption under a specific notification. Customs audit revealed the claimed IGST exemption was for fresh dates, not applicable to the imported wet dates. Despite a show cause notice, the petitioner didnt respond, and the assessing authority demanded Rs. 12,57,795 as IGST for the wet dates.
Decision: The Customs Act empowers the assessing authority to determine various duties applicable to imported goods, not limited to customs duty alone. Section 28 of the Customs Act allows assessment of different duties, including IGST, and as the petitioner claimed an exemption, the authority was empowered to assess it. The Court dismissed the writ petition, considering it without merit and wholly misconceived, suggesting the option of an appeal and allowing consideration of time spent on the writ petition for appeal filing delays.

Facts: Ajwa Dry Fruit Impex imported Wet Dates and claimed an IGST exemption under a specific notification. Customs audit revealed the claimed IGST exemption was for fresh dates, not applicable to the imported wet dates. Despite a show cause notice, the petitioner didnt respond, and the assessing authority demanded Rs. 12,57,795 as IGST for the wet dates.
Decision: The Customs Act empowers the assessing authority to determine various duties applicable to imported goods, not limited to customs duty alone. Section 28 of the Customs Act allows assessment of different duties, including IGST, and as the petitioner claimed an exemption, the authority was empowered to assess it. The Court dismissed the writ petition, considering it without merit and wholly misconceived, suggesting the option of an appeal and allowing consideration of time spent on the writ petition for appeal filing delays.

Facts: Ajwa Dry Fruit Impex imported Wet Dates and claimed an IGST exemption under a specific notification. Customs audit revealed the claimed IGST exemption was for fresh dates, not applicable to the imported wet dates. Despite a show cause notice, the petitioner didnt respond, and the assessing authority demanded Rs. 12,57,795 as IGST for the wet dates.
Decision: The Customs Act empowers the assessing authority to determine various duties applicable to imported goods, not limited to customs duty alone. Section 28 of the Customs Act allows assessment of different duties, including IGST, and as the petitioner claimed an exemption, the authority was empowered to assess it. The Court dismissed the writ petition, considering it without merit and wholly misconceived, suggesting the option of an appeal and allowing consideration of time spent on the writ petition for appeal filing delays.