Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC

Brief of the case: The Hon’ble Supreme Court in the case of Tata Chemicals Ltd. held that the power given to custom authorities u/s 18 of Customs Act,1962 can be exercised only when the proper officer deem it necessary to subject the goods to further tests. Thus, such power cannot be exercised in every case and only exercisable when the officer has put forward any material to challenge the validity of assessment made by the assessee. Facts of the case: The assessee imported cooking coal for the manufacture of coke. The cooking coal was taxed at concessional rate of 5% basic duty and full ...