2024-VIL-1425-CESTAT-AHM-CU
  1. Home
  2. 2024-VIL-1425-CESTAT-AHM-CU

CUSTOMS CESTAT Cases

Customs - Classification of Dolomite Blocks, Extended Period of Limitation, Penalty and Redemption Fine - Appellant imported dolomite blocks and slabs and classified them under CTH 25181000 and 68022900 respectively - Department issued a show cause notice alleging that the goods were actually marble blocks and slabs, classifiable under CTH 251512 and 68022190 – Demand of differential customs duty, imposed redemption fine, and penalty - Whether the imported goods are correctly classifiable as dolomite blocks and slabs under CTH 25181000 and 68022900, or are they marble blocks and slabs under CTH 251512 and 68022190 – HELD - the test reports and analysis provided by the foreign suppliers clearly indicated that the imported goods contained 92% to 99% dolomite, which falls within the range considered as dolomite as per Indian Standards - The Department's reliance on inconclusive test reports and website information is not sufficient to discharge the burden of proof to establish that the goods were marble - the appellant had correctly classified the goods as dolomite - the appeal is partly allowed confirming the demand of customs duty for the seized goods within the limitation period, but setting aside the demand for the extended period, as well as the redemption fine and penalties imposed on the appellant and its authorized signatory - Whether the demand of customs duty for the extended period under Section 28(4) of the Customs Act is sustainable – HELD - the extended period under Section 28(4) is not invokable in the present case as there was no suppression or mis-declaration by the appellant. The analysis reports provided by the foreign suppliers were already on record, and the Department had not tested the goods for the past imports for which the extended period demand was made. Relying on the settled legal position, it is held that the demand of customs duty for the extended period is not sustainable.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?