ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 22.08.2025
CESTAT Kolkata Protects Importer Rights in Valuation and Classification Dispute β β β β β β
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has set aside the impugned order against M/s Swastik Stockists and Traders Pvt. Ltd. and its late director, Appellant. β The case revolved around allegations of undervaluation and misclassification of imported goods, including carpets, multimedia speakers, and blankets, leading to demands for differential customs duties, confiscation of goods, and imposition of penalties. β This decision marks a pivotal moment in the interpretation of customs laws and the burden of proof in such cases. β
Background of the Case
The appellant, M/s Swastik Stockists and Traders Pvt. β Ltd., imported multiple consignments of carpets, speakers, and blankets between 2011 and 2014. While most consignments were cleared without objections, one consignment of speakers was detained by the Directorate of Revenue Intelligence (DRI) during an investigation. β The DRI alleged undervaluation and misclassification of goods, issuing a Show Cause Notice in 2014 and confirming demands in an adjudication order in 2017.
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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