Question7:

The Question is whether the Customs Officer are Proper Officer vested with power to adjudicate the (i) value (ii) classification (iii) refund (iv) other matters relating to the dispute with regard to IGST. The customs officer is vested with power to levy and collect IGST. There is always a dispute as to what should the value of import goods or where the goods are correctly classifiable ? 
2  The IGST collected is immediately reflected in the GST portal. There is no procedure under Customs Act 1962 whereby the importer can get the refund of IGST.
3  If the officer of Customs Act 1962 are vested with adjudication than the who is the Appellate authority. Under IGST only Additional Commissioner can adjudicate whereas under Customs Act 1962 Commissioner can adjudicate.
4  This is most important question with regard to the jurisdiction of the Officer of Customs with regard to IGST.  
5  Please understand that IGST is not a countervailing duty like CVD and SAD which was levied under the Customs Act 1962.
6  The operation of Customs Assessment are partially computer and partially manual whereas the IGST is fully computerized and system based. These basic issues have not been addressed so far. Waiting for some one to challenge in HC so that they can decide the jurisdiction aspect.

Answer:

We happily answer your supplementary quarries. Quarry wise reply is as under;
Q. No. 1 - In case of import of goods, the assessing Customs officer at the port of import assesses value and decides classification of imported goods under Customs Tariff Act, 1975/Customs Act, 1962. As per the assessment made under the provisions of the said Acts, the Basic Customs duty and all other relevant taxes are collected. Integrated tax on imported goods is levied and collected on the value determined under the provisions of Customs Tariff Act, 1975 read with Section 12 of Customs Act, 1962. Section 5 of IGST Act, 2017 empowers the Customs officer to levy and collect integrated tax in accordance with the provisions of Section 3 of Customs tariff Act, 1975 at the point when Customs duty is levied and collected. Section 5 of IGST Act, 2017 is reproduced below for your convenience.
 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. Classification of goods under GST is determined as given under Schedules - I to VI of Notification No. 01/2017-CT (Rate) dated 28.06.2017. Further explanation (iv) appended to the said Notification No. 01/2017-CT (Rate) dated 28.06.2017 clarifies that Section and Chapter Notes and the General explanatory Notes of First schedule to the Customs tariff Act, 1975 will apply for interpretation of the above said Notification. The said explanation is reproduced below; 
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. In case of disputes relating classification or valuation, the aggrieved party has the option to file appeal before the relevant Appellate Authority i.e. Commissioner of Customs (Appeals) being first appellate authority, Tribunal and finally before the Apex Court. In other words, disputes, if any, can be resolved by way of filing appeals only. There cannot be a dispute of jurisdiction, as has been conceived by learned client. For imported goods, relevant Customs officer is the only authority to make assessment. CGST or SGST authorities cannot make their own assessments. They have to resort to filing of appeals if they dispute assessment made by Customs officer.  
Q. No. 2 -  After the dispute relating Customs duty/IGST is resolved through Appellate Forums, refund of excess taxes charged will have to be made by Customs authorities only as was being done in case of refund of SAD. Refund of SAD was being done by Customs authorities only though the said tax pertained to VAT. It is emphasized here that if value is challenged, all the taxes charged are going to be impacted and refunds, if any, would also impact all the taxes charged.
Q No. 3 & 4- The first appeal as discussed above would lie before Commissioner of Customs (Appeals) and not before any other Appellate authority. Commissioner (Appeals) of CGST/SGST does not have any jurisdiction in such matters. 
Q. No. 5 - IGST charged on imported goods is sum total of erstwhile CVD and SAD. The said taxes have been subsumed into IGST, hence, disputes relating imported goods will have to be resolved in the manner discussed above.
Q. No. 6 - This matter does not have any relevance with the erstwhile or existing laws. Enforcement of law can be made manually or through electronic technology as per the convenience of the Government. However, working of Customs is fully computerized since long in most of the Commission orates. All the information's relating imports/exports can be tracked on ICEGATE portal of Customs. Even filing of Shipping Bill/Bill of Entry can be done from home of the exporter/importer. Only examination of consignments is being done manually. It is hoped that all your concerns have been fully addressed. Please feel free to make any further quarry. (Reply dt. 11/11/2017)