ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 10.09.2025
CESTAT Allahabad Overturns Mis-Declared Country of Originβ β β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has allowed appeals in a case involving alleged mis-declaration of the country of origin for imported dry dates. The case, which revolved around the importation of dry dates purportedly originating from the UAE but suspected to be of Pakistani origin, highlights critical issues in customs enforcement, evidentiary standards, and procedural lapses. β
Background of the Case β
The case stemmed from intelligence received by the Directorate of Revenue Intelligence (DRI) regarding importers allegedly evading customs duty by mis-declaring the country of origin of dry dates. β Following investigations, the Principal Commissioner of Customs, Noida, issued an order confiscating the goods and imposing penalties on multiple parties, including importers, clearing agents, and the supplier based in the UAE. β
The crux of the case was the determination of the country of origin, which carried significant implications for customs duty rates. β Goods originating from Pakistan attracted a 200% duty under Notification No. β 05/2019-Cus dated 16.02.2019, while goods from the UAE were subject to a much lower duty rate.
Source: CESTAT Allahabad
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