ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 19.06.2025
CESTAT Bangalore Reiterates Burden of Proof on Revenue in Valuation Disputes
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, allowed the appeals filed by M/s Kottaram Trading Co. and its partner, effectively setting aside customs duty demands, interest, and penalties arising out of allegations of undervaluation in the import of opal glassware.
Background of the Case
Kottaram Trading had imported 53 consignments of opal glassware from M/s ARC International Middle East LLC, UAE, between July 2003 and August 2006. The Directorate initiated proceedings in 2006, alleging undervaluation and invoking Section 114A and Section 112(a) of the Customs Act, 1962.
The adjudicating authority re-determined the value from βΉ4.97 crore to βΉ7.32 crore and raised a differential duty demand of βΉ72.91 lakh, imposing equivalent penalties.
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 Bangalore
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