2026-VIL-721-CESTAT-AHM-CU
  1. Home
  2. 2026-VIL-721-CESTAT-AHM-CU

CUSTOMS CESTAT Cases

Customs - Classification of Cold Rolled Stainless Steel Coils Grade J3 - Eligibility for exemption under Notification No. 50/2018-Cus – HELD - As per the precedent in M/s Shah Foils Ltd case, the goods in the instant case with Nickel content as low as 0.2% can be classified under CTH 7220 90 22 as Nickel Chromium Austenitic Type and the appellant is eligible for the exemption benefit under Notification No. 50/2018-Cus. However, the Tribunal in Gulshan Exim Pvt Ltd case had remanded the matter on classification aspect for a closer examination of the various processes undergone by the goods and their impact on the classification. Therefore, issue of classification can only be decided after looking into various aspects as were directed to be looked into in Gulshan Exim Pvt Ltd case. The form in which goods are imported i.e. coils or otherwise as well as various surface treatments etc., are also relevant factors for looking into the details of tariff headings. In that matter, some portion of the demand was surviving otherwise also and was not hit by limitation and accordingly, interest and penal possibilities could not be ruled out, which is not the case in the present case as whole of the duty demand is barred by limitation and therefore, demand will get extinguished in total and issue of classification will get reduced to academic interest only - The appeal is allowed on limitation and valuation. The point of classification is left open to be decided in terms of our earlier order in Gulshan Exim Pvt Ltd – The appeal is allowed - Undervaluation of the Imported Goods - The department failed to establish the case of undervaluation as the conditions under Section 138C of the Customs Act for admission of the electronic evidence were not complied with. Further, the Department could not establish the goods imported by the appellant as comparable or similar to the goods imported by other parties as required under the Customs Valuation Rules. Accordingly, the Tribunal accepted the transaction value declared by the appellant - Invocation of Extended Period under Section 28(4) of the Customs Act - The extended period under Section 28(4) is not invokable in the present case as there was no suppression or collusion on the part of the appellant. The entire case of Dept was based on the Mill Test Certificates provided by the appellant itself, and hence, there was no suppression of any material information. The demand of duty is time-barred as the normal period of two years under Section 28(1) has lapsed.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
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

Security-Code
New Code?

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.

Security-Code
New Code?

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?