ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 30.06.2025
CESTAT Kolkata Ruling in Favour of Global Entrade on Project Import Dispute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has quashed a โน12.95 lakh customs duty demand raised against M/s Global Entrade, an importer based in Assam, under the Project Import Regulations, 1986 (PIR 1986). The Tribunal held that the Show Cause Notice (SCN) issued by the customs department was time-barred, having been served nearly six years after the relevant import transaction.
Case Background
M/s Global Entrade had registered a contract with the customs authorities for importing machinery to establish a cold storage facility in Guwahati. The contract was registered under Project Import Registration No. S37(P)PROJ-08/2014 A(6), and was backed by Essentiality Certificates from the Ministry of Food Processing Industries, qualifying the import for concessional duty under Notification No. 12/2012-Customs, Entry Sl. No. 515.
The machinery was imported via Bill of Entry No. 7356551 dated 12.11.2014, and provisional assessment was completed with applicable 5% Basic Customs Duty and NIL CVD, as per the project import benefit.
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 Kolkata
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply