Page 159 - SMUGGLING IN INDIA REPORT FOR 2020-2021

6. Integrated Goods and Service Tax :
DRI has also detected cases of mis- classification, wrong availment of IGST notification benefit and non-
fulfilment of end-use notification by importers, to evade payment of Integrated Goods and Service Tax (IGST) to the tune of Rs. 32.12 Crore in 2020-21.
CHAPTER 8: COMMERCIAL FRAUDS-IMPORTS 113
Evasion of IGST
An importer was found mis-declaring the end-use of products for medical purpose, to avail benefit of lower IGST rate. In another case, importer engaged in import of automobile parts was found to be mis-classifying their imported goods to avail lower IGST than actually payable at 28%.
The above illustrations reflect the multifarious approaches adopted by importers to evade customs duty. As a premier investigative agency of India, with a consistent track record of detecting commercial frauds, DRI remains prepared to adapt to the changing times and act as a bulwark against unscrupulous elements and their attempts at smuggling. As the cases of the past stand testimony to the relentless efforts of the officers at nabbing the wrong doers, DRI is well equipped and remains steadfast in its duty to guard the economic frontiers of the country.