ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 04.08.2025
CESTAT Delhi Reinforced the rights of importers to seek amendments and claim refunds under the Customs Act โ โโ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in New Delhi recently delivered a significant judgment in the case of Trust Marketing vs. Commissioner of Customs. This decision, pronounced on July 28, 2025, has far-reaching implications for importers and the interpretation of key provisions under the Customs Act, 1962. Letโs delve into the details of this case and its impact on customs law.
Background of the Case
Trust Marketing, an importer and distributor of mobile phones, filed 180 Bills of Entry between February 2014 and October 2014, paying Additional Duty of Customs at a higher rate of 6%. โ However, under Notification No. โ 12/2012-CE dated March 17, 2012, the applicable duty was only 1%, provided Condition No. โ 16 was satisfied. โ This condition required that no credit under the CENVAT Credit Rules, 2004 be availed for inputs or capital goods used in manufacturing the goods. โ
Trust Marketing later sought to amend these Bills of Entry under Section 149 of the Customs Act, 1962, to claim the lower duty rate and subsequently file for a refund under Section 27. The Deputy Commissioner rejected the request, citing finality of assessment and procedural limitations. โ However, the Commissioner (Appeals) overturned this decision, allowing the amendments, which led to the department filing an appeal before the Tribunal.
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 Delhi
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