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ARTICLE · 03 FEBRUARY 2022

Indirect Tax Proposals - Budget 2022

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Vide the amendments proposed to various provisions pertaining to classes of officers and proper officers under customs law, the Finance Bill, 2022 seeks to legislatively overrule a judgment dated March 2021 of the Supreme Court of India ...

IndiaTax
Khaitan & Co. Indirect Tax Team
Khaitan & Co. Indirect Tax Team
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01. CUSTOMS LAW AND PROCEDURE

Proposed legislative changes in the Customs Act, 1962

  • Vide the amendments proposed to various provisions pertaining to classes of officers and proper officers under customs law, the Finance Bill, 2022 seeks to legislatively overrule a judgment dated March 2021 of the Supreme Court of India in Canon India Private Limited vs Commissioner of Customs. [Refer Sections 85 – 87 of the Finance Bill, 2022]

    Further, a validation section has also been proposed which provides for all actions taken prior to the date of this amendment, as being correct in law. [Refer Section 96 of the Finance Bill, 2022]

    Simultaneously, a new section is proposed to be inserted in the Customs Act, 1962 vide which any inquiry, investigation or audit caused by an officer of customs pursuant to an allegation of evasion of customs duty, erroneous refund/ drawback or the like will be adjudicated and dealt with the "the proper officer of customs". It is

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