ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 18.04.2025
CESTAT Kolkata Rejected Customs attempt to apply two different transaction values
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench (Court No. 2) has dismissed the Revenueโs appeal against M/s Kiran Trading Company, thereby upholding the order of the Commissioner (Port), Kolkata, which had dropped proceedings initiated under a DRI show cause notice.
Case Background:
- The Revenue appealed against the Order-in-Original dated 23.10.2018, which dropped charges of mis-declaration of value and evasion of Anti-Dumping Duty (ADD) on imports of Chinese-origin Melamine by M/s Kiran Trading Company. โ
- The Directorate of Revenue Intelligence (DRI) alleged over-invoicing to evade ADD, based on investigations and analysis of import patterns.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Kolkata
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