2026-VIL-218-CESTAT-CHE-CU
  1. Home
  2. 2026-VIL-218-CESTAT-CHE-CU

CUSTOMS CESTAT Cases

Customs - Rejection of declared value, re-determination of value, demand of differential duty, confiscation of goods and imposition of penalties – Appellant imported "Recycled LDPE Granules" availing benefit under Sl.No.477 of the Customs Notification No.21/2002 - Adjudicating Authority rejected the declared value, re-determined the value, demanded differential duty, confiscated the goods and imposed penalties on the appellants - Whether the Adjudicating Authority was justified in rejecting the declared value and re-determining the value of the imported goods – HELD - The Adjudicating Authority had wrongly held that the relied upon documents were provided to the appellants along with the Show Cause Notice, when in fact the Adjudicating Authority's own letter had indicated that these documents were not available with them and a request was made to the DRI to provide the same. The denial of opportunity to the appellants to submit their response based on the relied upon documents was a violation of the principles of natural justice. Hence, the rejection of the declared value and re-determination of the value is set aside - The demands, the appropriation of deposits towards duty, the penalties imposed on the appellants and the confiscation of the goods are set aside - The appeals are disposed of - Whether the demand of differential duty under Section 28 of the Customs Act, 1962 was valid when the assessment was provisional – HELD - The judgments of the Supreme Court and High Courts have held that the demand under Section 28 can be raised only after the final assessment of the goods. In the present case, since the assessment was provisional, the demand of differential duty under Section 28 was not valid and set it aside.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Jan '26 Burning issues:
By CA 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?