2025-VIL-964-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of polyester knitted fabric – Redetermination of value – Demand of differential duty – Appellant/importer filed bills of entry for import of polyester knitted fabric classifying under CTH 60053200 – After detailed examination, DRI found that Appellant had mis-declared the description and grossly under invoiced the goods to evade payment of appropriate customs duties – After due process of law, Adjudicating Authority rejected description, classification of goods and reclassified same as viscose knitted fabrics and redetermined value of goods and demanded differential duty – Commissioner (Appeals) affirmed order passed by Adjudicating Authority – Whether impugned order passed by Commissioner (Appeals) is sustainable – HELD – It is seen from facts of case that description and value of goods were prima facie mis-stated as per test report and contemporaneous imports cited in show cause notice. Revenue discharged the onus of proof and shifted it back to Appellant – Appellant in his support has shifted the onus by stating to have submitted evidence purportedly showing that similar/identical goods were allowed clearance by accepting declared value during relevant period. Appellant’s grievance is that this evidence was not considered by lower authorities – It was the duty of original authority to examine this evidence and to accept same or make out a case contrary to what has been stated. Original authority could not have concluded existence of fact contrary to evidence put forward by Appellant without specifically disproving the material before him – Commissioner (Appeals) has failed to take plea of Appellant into consideration while deciding appeal, hence, impugned order is defective and merits to be set aside – Non-consideration of evidence submitted by Appellant in Order-in-Original is a curable defect and hence, matter merits to be remanded back to original authority for examining all evidences submitted by Appellant afresh before coming to a conclusion in the matter – Impugned order passed by Commissioner (Appeals) set aside – Matter remanded back to Original authority for denovo adjudication – Appeal is disposed of
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