ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 26.07.2025
CESTAT Mumbai Quashes โน4.6 Crore Anti-Dumping Duty Demand
In a landmark decision, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled in favor of Neo Wheels Ltd. and its representatives, in a case concerning alleged evasion of anti-dumping duty on aluminum alloy wheels imported from China. The judgment, delivered on July 24, 2025, brings clarity to the complex issue of anti-dumping duty and the validity of certificates of origin.
Background of the Case
Neo Wheels Ltd., a manufacturer of alloy wheels, imports semi-finished aluminum alloy wheels from Taiwan. The case arose from allegations that the company had routed imports through Taiwan to evade anti-dumping duty imposed on aluminum alloy wheels originating from China. โ The anti-dumping duty was provisionally imposed in 2014 and later definitively imposed in 2015 at USD 2.15 per KG.
The Directorate of Revenue Intelligence (DRI) initiated an investigation, scrutinizing 30 bills of entry filed by Neo Wheels Ltd. between December 5, 2014, and February 5, 2017. โ The investigation alleged that the company had misdeclared the country of origin and evaded anti-dumping duty amounting to Rs. 4.62 crore. โ Penalties were also proposed against the company and its representatives.
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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