If goods are exempted from Basic Customs Duty, does proceedings initiated by the Directorate of Revenue Intelligence for recovery of duty valid?

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Last updated: 17 March 2021
Quick Summary
The Supreme Court has ruled on a batch of appeals concerning the import of Digital Still Image Video Cameras. The core issue was whether the Directorate of Revenue Intelligence could initiate proceedings to recover customs duty under Section 28(4) of the Customs Act, 1962, after the goods had been cleared based on an exemption from Basic Customs Duty. The CESTAT had previously denied this exemption and upheld consequential actions like confiscation and penalties.

Court :
Supreme Court of India

Brief :
This batch of statutory appeals (being Civil AppealNos. 1827/2018, 1875/2018, 1832/2018 and 3213/2018) under Section 130E of the Customs Act, 1962 arises from acommon final order of the Central Excise and Service TaxAppellate Tribunal (‘CESTAT’) dated 19th December 2017 (‘impugned order’).

Citation :
CIVIL APPEAL NO.1827 OF 2018

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