ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 08.05.2025
CESTAT Chennai- Valuation and Weight Allegations Not Sustainable
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench ruled in favor of M/s. Tech Zone Global Trading Company and several other importers, setting aside the confiscation, duty demands, and penalties imposed for allegedly misdeclaring the origin and value of imported PVC flex banners to evade anti-dumping duty (ADD).
Case Background:
- The importers were accused of routing Chinese-origin PVC flex banners through Malaysia, misusing Country of Origin (COO) certificates to claim AIFTA benefits and evade ADD.
- The Directorate of Revenue Intelligence (DRI) initiated action based on the allegation that importers, including Tech Zone, misdeclared the country of origin and underreported quantity and value.
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 Chennai
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