CESTAT Ahmedabad Held that value cannot be re-determined on weight when units price were declared and invoiced

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 23.04.2025

CESTAT Ahmedabad Held that value cannot be re-determined on weight when units price were declared and invoiced

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad – Court No. 3, has allowed two appeals filed by ISGEC Heavy Engineering Ltd., setting aside penalties and redemption fine imposed by customs authorities on the grounds of alleged misdeclaration of weight in multiple Bills of Entry.

Case Overview:

• The case pertained to import of engineering components including:
  • Carbon Steel Forged Hemi (ASME SA266 GR2)
• • Proof Machined Low Alloy Steel Spool
  • Test Plates
• Customs claimed excess weight in three shipments totaling over 13.37 MTS more than declared.
• Alleged misdeclaration valued at approx. ₹31.45 lakhs with total differential duty of approx. ₹9.48 lakhs.

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 Ahmedabad

Disclaimer

Handy Reader for Download:

Write to us at office@aadrikaalaw.com

Tel: +91-11-4999 2707 I +91-9999005379

www.aadrikaalaw.com