ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 10.06.2025
CESTAT Mumbai- Country of Origin Cannot Be Judged by Packaging Labels
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, set aside the impugned order passed by the Commissioner of Customs (Appeals), which had upheld penalties, fine, and re-assessment against Caliber International and its partners. The issue involved allegations of misdeclaration of country of origin for imported dry dates, with Customs claiming the goods were of Pakistan origin, not UAE origin as declared.
Case Background
- Goods Involved: Dry Dates
- Declared Country of Origin: United Arab Emirates
- Allegation: Goods were actually from Pakistan, attracting 200% BCD
- Self-Assessment: Under CTI 0804 1030 with 20% BCD and 12% IGST
- Customs Demand: Reclassification under CTI 9806 0000 with 200% BCD
- Penalty Imposed: Under Sections 112(a)(ii), 114AA of the Customs Act
Customs relied primarily on jute bag tags that indicated manufacturing origins from Pakistan (e.g., βSargodha Jute Millsβ), despite documentary proof from Dubai Chamber of Commerce, UAE port authorities, and plant quarantine certification affirming UAE as the origin.
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 Mumbai
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