S S.L. v The Comptroller of Customs and Excise

• Jurisdiction: Trinidad & Tobago
• Judge: Barnes, S.C.
• Judgment Date: 01 January 1995
• Court: Tax Appeal Board (Trinidad and Tobago)
• Docket Number: No. C 3 of 1993
• Date: 01 January 1995

Tax Appeal Board

Barnes, S.C.; Burke, Mem.; Dean-Maharaj, Mem.

No. C 3 of 1993

S S.L.

and

The Comptroller of Customs and Excise

Mr. R. Montano and Mr. G. Singh for appellant.

Ms. M. Nunez and Ms. M. Sammy Wallace for respondent.

Revenue law - Point in limine — Jurisdiction of the court — Appellant appealed against an assessment of the Comptroller of Customs and Excise wherein duty was assessed and paid in respect of a consignment by the appellant pending verification of the valuation of the goods by the Comptroller and in exercise of his power under section 22 of the Customs Act, Chap. 78:01 — Respondent submitted that the assessment was made under section 228 and the court had no jurisdiction — Held that the Tax Appeal Board had jurisdiction — Point in limine dismissed.

Barnes, S.C.

1 In this appeal, the respondent has taken a point in limine in a challenge to the jurisdiction of the court.

2 The appellant has appealed against an assessment of the Comptroller of Customs and Excise wherein duty was assessed and paid in respect of a consignment by the appellant pending verification of the valuation of the goods by the Comptroller and in exercise of his power under section 22 of the Customs Act, Chap. 78:01.

3 The respondent has submitted that the assessment was made under section 228 and consequently this court has no jurisdiction.

4 On the face of the Notice of Appeal the appellant has indicated that its appeal is brought to this court pursuant to section 22 of the Customs Act which enables aggrieved importers to commence proceedings before this court within three months of having deposited the duty demanded by the Comptroller.

5 The jurisdiction of this Court derives from section 7 of the Tax Appeal Board Act, Chap. 4:50 and for the purposes of this ruling we need only quote section 7(1) –

“7(1) The provisions of this section shall apply to every appeal to the Appeal Board under section 87 of the Income Tax Act and to every other appeal to the Appeal Board under any other provisions of that Act or of any other written law.”

6 Section 22 of the Customs Act remits to this court, proceedings brought against the Comptroller in order to ascertain whether and what duty is payable on goods. It is useful to quote section 22 in extenso.

• “22(1) If any dispute arises as to the proper rate or amount of duty payable on any goods imported into or exported from Trinidad and Tobago, the importer,...