Question6:  

I am dealing with Import and Export field. The import goods are levied IGST My Question is that :- Whether the dispute with regard to (i) Valuation (ii)Classification (iii) Any other matter relating to the IGST can be adjudicated by the Officer of the Customs under the provision of Customs Act 1962 ? Whether the officer of Customs is proper officer to adjudicate and enhance the value declared as per Import invoice ? Please clarify the above issue as it is very important with respect of adjudication of valuation, classification, refund etc. The adjudicating authority will automatically decide the jurisdiction of appellate authority.

Answer:

We under stood your question s follow if we wrong please correct us The impoted goods are subjected to custom duty and IGST now the question is who will deal with issues relating to IGST whether custom officer or GST officer Answer The sitution as same like it was in earlier regime when the CVD and SAD was levied in lieu of Excise and Central sales tax the confusion might be because the name of tax is not changed and also charged under IGST act. In this case all the relevant proceedings will be done by the custom officer for this Section 5(1) of CGST will apply which is equally applicable to IGST as per section of IGST Act. The same is reproduced below Section 5: Levy and collection.
(1) Subject to the provisions of sub-section
(2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both; except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person: Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. (Reply dt. 08/11/2017)