2025-VIL-365-GUJ-CU
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CUSTOMS High Court Cases

Customs – Levy of Countervailing Duty (CVD), Heat Strengthened Glass, Solar PV Modules – Petitioner imported Solar Heat Strengthened Glass for Solar PV Modules from Malaysia - Authorities assessed the Bill of Entry by levying Countervailing Duty (CVD) - The petitioner requested the authorities to recall and re-assess the Bill of Entry, contending that CVD was not applicable on Solar Heat Strengthened Glass for Solar PV Modules - Whether the authorities were justified in levying CVD on the Solar Heat Strengthened Glass imported by the petitioner for Solar PV Modules – HELD - The issue of whether the goods imported by the petitioner were "Solar Heat Strengthened Glass" or "Textured/Tempered Glass" is a matter of disputed question of fact. The mere fact that similar goods imported by the petitioner were earlier classified as "Solar Heat Strengthened Glass" cannot substitute the degree of proof required to establish that the present consignment is also "Solar Heat Strengthened Glass" and not "Textured/Tempered Glass". The petitioner has an alternative and efficacious remedy available under Section 128 of the Customs Act, 1962 to file an appeal challenging the final assessment of the Bill of Entry before the appellate authority - The Court refrained from exercising its extraordinary powers under Article 226 of the Constitution, as the facts on record, as pleaded by the petitioner along with documents, are required to be adjudicated by the appellate authority – The writ petition is dismissed
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