Case Law Details
Messrs Aztec Fluids And Machinery Pvt. Ltd. Vs Union of India (Gujarat High Court)
Facts- M/s. Aztec Fluids & Machinery Pvt. Ltd. is a Private Limited Company engaged in the business of trading and manufacturing of goods like Inkjet Printers, Laser Printers and parts as well as accessories of such printers.
In the present case, the Customs Officer assessed the import documents filed by the Petitioner for the imported goods. Custom duties leviable on the imported goods in accordance with the rates applicable have also been finally assessed by the Customs Officers and the duties so assessed have been fully paid by the petitioner.
However, the Directorate of Revenue Intelligence (DRI) Officers believed that the petitioner had misclassified the CIJ Printers, parts of CIJ Printers and Laser Marking Machines for availing lower rate of duty or full exemption and on those notions, the investigation was conducted. Accordingly, post inquiry and investigation by the Additional Director General, DRI, has issued Show Cause Notice invoking the provisions of Section 28(4) of the Customs Act. The Additional Director General, DRI, Chennai, has proposed to reassess transactions of imports made by the petitioner at various Customs Stations.
The petitioner challenged the action of the respondent on the basis that the proceedings initiated by the respondent are wholly illegal and without jurisdiction because the DRI Officer is not the proper officer who can invoke Section 28 of the Customs Act and therefore, the notice issued by the respondent under Section 28 of the Customs Act is ex-facie illegal and without any authority or jurisdiction.
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