2026-VIL-777-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Duty Demand and Penalty on 100% EOU - Imported marble blocks allegedly diverted to domestic market instead of export - Whether demand of duty on the full quantity of imported marble blocks can be sustained and whether penalties can be imposed under sections 114A and 114AA – HELD - Demand of duty cannot be sustained on marble blocks that are admittedly in stock, as this stock was lying in the factory of the 100% EOU and was not diverted. For the remaining marble blocks which alleged to have been diverted, the demand cannot be sustained as there is no clinching evidence to prove that the imported marble blocks were diverted and sold in the domestic market, instead of being exported as final products - The statements relied upon by the Department to show that the exported marble slabs were of Indian origin cannot be admitted as evidence as the requirements of section 138B of the Customs Act were not complied with. Further, the Department's inference that the 'Harmony Brown' marble is available only in India and hence the exported marble slabs could not have been manufactured from the imported marble blocks is not supported by any reliable evidence - The penalty under section 114A also cannot be sustained as there is no evidence of any collusion, wilful misstatement or suppression of facts at the time of import. Similarly, the penalties imposed under section 114AA on the other appellants are also not justified as there is no mis-declaration, let alone a knowing or intentional declaration, in any document - The impugned order is set aside and all the appeals are allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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