ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 28.07.2025
CESTAT Kolkata Rejects Revenue’s Misdeclaration Allegation β
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, dismissed the appeal filed by the Revenue against M/s Maa Kali Traders concerning the classification and valuation of imported goods. The case revolved around whether the imported goods, declared as “Unwrought/Unrefined Zinc,” were misclassified as “Zinc Dross,” a restricted item under the Foreign Trade Policy (FTP). β The Tribunal’s decision highlights the importance of evidence-based adjudication and adherence to procedural norms in customs disputes.
Background of the Case
M/s Maa Kali Traders imported goods between January 2014 and December 2015, declaring them as “Unwrought/Unrefined Zinc” under CTH No. 79012090. The Revenue conducted chemical tests to ascertain the zinc content, which revealed a higher percentage of zinc than declared. β Based on these findings, the Assessing Officer issued an assessment order demanding differential duty of Rs. β 5,05,494/- along with interest, citing a higher assessable value. β
The importer challenged the valuation, arguing that the transaction value was arbitrarily enhanced without legal basis. β Simultaneously, the Revenue contended that the goods were misdeclared and should be classified as “Zinc Dross,” subject to import restrictions.
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
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