IGST Assessment Falls Within Customs Jurisdiction: Kerala HC

Ajwa Dry Fruit Impex Vs Union of India (Kerala High Court) The writ petition was filed challenging an order in original dated 30.03.2023 passed by the Joint Commissioner (Appraising Import). The dispute arose from the import of goods declared as “wet dates” (processed dates) under multiple bills of entry. The importer classified the goods under CTH 0804 1020 and claimed exemption from IGST, paying Basic Customs Duty at 20% and Social Welfare Surcharge at 10%, while treating IGST as nil under a specific exemption notification. During post-clearance audit by Customs Receipt Audit, it was obs...