ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 24.05.2025
CESTAT Chandigarh Rejects Customs Valuation Based on DRI Alert
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench quashed customs duty enhancements and denial of exemptions imposed on importers Garg Impex and Sedna Impex India Pvt. Ltd. The Tribunal held that the valuation enhancement solely based on a DRI alert and denial of exemption under multiple customs notifications was legally unsustainable.
Background of the Case
- Appellants: M/s Garg Impex & M/s Sedna Impex India Pvt. Ltd.
- Goods: Polyester Knitted Fabrics imported from China
- Period: April 2012 to October 2013
- Customs Actions:
- Enhanced declared value using DRI Alert (F.No. 23/13/2011-DZU dated 09.05.2011)
- Denied exemption under:
- Notification No. 30/2004-CE (CVD exemption)
- Notification No. 72/2005-Cus (as amended) (preferential duty)
- Notification No. 151/1982-Cus (inland haulage cost rebate)
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 Chandigarh
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