Case Law Details
Case Name : Commissioner Of Customs Vs Sayed Ali & Anr. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Brief – From a conjoint reading of Sections 2(34) and 28 of the Act, it is manifest that only such a customs officer who has been assigned the specific functions of assessment and re-assessment of duty in the jurisdictional area where the import concerned has been affected, by either the Board or the Commissioner of Customs, in terms of Section 2(34) of the Act is competent to issue notice under Section 28 of the Act. Any other reading of Section 28 would render the provisions of Section 2(34) of the Act otiose in as much as the test contemplated under Section 2(34) of the Act is that of...
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Respected sir,
please give me definition of custom duty, exise duty, immediately on my mail